Norland Company's total overhead budget for 2018 shows variable overhead costs of $36,000 and fixed overhead costs of $32,000. The budgeted output was 25,000 units. Actual total overhead costs incurred in 2018 were $61,400 for an output of 20,000 units. The total overhead variance for Norland Co. for 2018 was: Group of answer choices $6,400 unfavorable $7,000 unfavorable $5,800 unfavorable $6,000 unfavorable