In October, Pronghorn Inc. reports 43,300 actual direct labor hours and incurs $216,000 of manufacturing overhead costs. Standard hours allowed for the month's production is 42,800 hours. Pronghorn's predetermined overhead rate is $5.02 per direct labor hour. The flexible manufacturing overhead budget shows that budgeted costs are $3.80 variable per direct labor hour and $73,200 fixed. Compute the manufacturing overhead volume variance. Normal capacity was 60,000 direct labor hours. Identify whether the variance is favorable or unfavorable. Total manufacturing overhead volume variance