Manufacturing overhead data for the production of Product H by Swifty Company, assuming the company uses a standard cost system, are as follows. Overhead incurred for 60,320 actual direct labor hours worked $305,080 Overhead rate (variable $3; fixed $2) at normal capacity of 62,640 direct labor hours $5 Standard hours allowed for work done 60,320 Compute the total overhead variance. Total overhead variance Neither favorable nor unfavorable