Jones Manufacturing incurred fixed overhead costs of $10,000 and variable overhead costs of $4,600 to produce 1,000 gallons of liquid fertilizer. The standard hours allowed to produce 1,000 gallons of liquid fertilizer is 2,100 direct labor hours. Predetermined overhead rate is $5/direct labor hour. What is the total overhead variance? $4,100 Favorable $9,600 Unfavorable $9,600 Favorable O $4,100 Unfavorable $500 Unfavorable $500 Favorable No variance