Integra Company expects to operate at 80% of its productive capacity of 52,000 units per month. At this planned level, the company expects to use 26,000 standard hours of direct labor. Overhead is allocated to products using a predetermined standard rate based on direct labor hours. At the 80% capacity level, the total budgeted cost includes $57,200 fixed overhead cost and $280,800 variable overhead cost. In the current month, the company incurred $320,000 actual overhead and 23,000 actual labor hours while producing 37,000 units. Total overhead variance