Jones Manufacturing incurred food overhead costs of $8,000 and variable overhead costs of $4.600 to produce 1.000 gallons of liquid fertiler. It takes 2 hours of direct labor to produce galon of fortiter. The standard hours allowed to produce 1.000 gallons of fertilizer is 2.000 hours. Predetermined overhead rate is $5 direct labor hour. What is the total overhead varlance $2.0000 $26000 $10.600 O $5.400 e Textbook and Media