Manuel Company predicts it will operate at $80\%$ of its productive capacity. Its overhead allocation base is DLH and its standard amount per allocation base is $0\mathrm{.}5$ DLH per unit. The company reports the following for this period.

Flexible Budget at $80\%$ Capacity Actual Results

Production $($in units$)50,75045,200$

Overhead

Variable overhead $ $279,125$

Fixed overhead $50,750$

Total overhead $ $329,875$ $ $314,900$

Compute the standard overhead rate. Hint: Standard allocation base at $80\%$ capacity is $25,375$ DLH$,$ computed as $50,750$ units $\backslash$times $0\mathrm{.}5$ DLH per unit.

Compute the standard overhead applied.

Compute the total overhead variance.