need the ans asap

The following information is avaialble for Peterson Inc. for 2019: $ Budgeted Overhead Budgeted Direct Labour Hours Actual Overhead Actual Direct Labour Hours Unadjusted Cost of Goods Sold $ $ 40,000 2,000 40,400 3,230 140,800 What is the total overhead variance? (enter as a positive number only): If the above variance is Over-applied enter and if it is Under-applied enter U: What is the adjusted cost of good sold