In October, Concord Inc. reports $43,800$ actual direct labor hours and incurs $$212,000$ of manufacturing overhead costs. Standard hours allowed for the month's production is $44,300$ hours. Concord's predetermined overhead rate is $$5\mathrm{.}00$ per direct labor hour.

Compute the total manufacturing overhead variance. Identify whether each variance is favorable or unfavorable.

Total manufacturing overhead variance $ $$

eTextbook and Media