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Manufacturing overhead data for the production of Product H by Tammy Company, assuming the company uses a standard cost system, are as follows. Overhead incurred

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Manufacturing overhead data for the production of Product H by Tammy Company, assuming the company uses a standard cost system, are as follows.
Overhead incurred for 45,900 actual direct labor hours worked
Overhead rate (variable $8; fixed $2) at normal capacity of 59,900 direct labor hours
Standard hours allowed for work done
$464,000
$10
46,200
Compute the total overhead variance.
Total overhead variance
$
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