Manufacturing overhead for product X of Company of the South is as follows: Overhead incurred for 35,000 actual direct labor worked hours $140,000. Overhead rate: (direct labor) Variable $3 Fixed $1 Normal capacity of 36,000 hours $4 Standard hours allowed for work done 36,000 Instructions: 3 pts Calculate the total overhead variance and indicate whether the variance is favorable or unfavorable. SXXXX, F or D