Multiple Choice Question 179 The following information was taken from the annual manufacturing overhead cost budget of Bonita Industries. Variable manufacturing overhead costs $57200 Fixed manufacturing overhead costs $24200 Normal production level in labor hours 22000 Normal production level in units 5500 Standard labor hours per unit 4 During the year, 5325 units were produced, 17240 hours were worked, and the actual manufacturing overhead was $80600. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. Bonita's volume overhead variance is $1020 U. $1790 U. $13845 U. $770 U.