Lovell Farm Supplies manufacturers a variety of products that are needed around a farm. They use a traditional method of applying manufacturing overhead. Their POHR is $$12\mathrm{.}50$ per DL hour. In the current year they estimated they would use $15,000$ direct labor hours but actually incurred $18,700$ direct labor hours. They produced a total of $14,000$ units. Their actual MOH costs were $$26$ per unit. The MOH variance for the year was determined to be material. The ending amounts for relevant accounts is provided below:

Account Unadjusted Balance Applied MOH $\%$

WIP ending inventory $$161,10020\%$

FG ending inventory $$344,70045\%$

COGS $$326,20035\%$

What is the total overhead variance? Give your answer to the nearest dollar.