Mansfield Corporation estimates its manufacturing overhead costs to be $160,000 and its direct labor costs to be $320,000 for 2019. The actual manufacturing labor costs during 2019 were $80,000 for job 1 $120,000 for job 2 and $160,000 for job 3 Manufacturing overhead is applied to jobs on the basis of direct labor costs using a predetermined overhead rate. The actual manufacturing overhead cost for the year was $172,000. Required: The amount of the manufacturing overhead variance during 2007 was: