In October, Pine Company reports 21,800 actual direct labor hours, and it incurs $259,000 of manufacturing overhead costs. Standard hours allowed for the work done is 25,900 hours. The predetermined overhead rate is $10.15 per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are $8.65 variable per direct labor hour and $54,500 fixed. Compute the overhead volume variance. Normal capacity was 25,000 direct labor hours. Overhead Volume Variance $