In October, Crane Company reports 20,100 actual direct labor hours, and it incurs $219,000 of manufacturing overhead costs. Standard hours allowed for the work done is 21,900 hours. The predetermined overhead rate is $10.10 per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are $8.00 variable per direct labor hour and $52,500 fixed. Compute the overhead volume variance. Normal capacity was 25,000 direct labor hours. Overhead Volume Variance $