Question 39 (2.5 points) Union Company applies variable factory overhead based on direct labor hours (DLH). The following overhead costs and production data are available for August: Standard (application) variable overhead rate per DLH $10 per DLH Budgeted monthly DLH 47000 hours Actual DLH worked 41000 hours Standard DLH allowed for actual production 36000 hours Variable over-applied factory overhead $2500 The actual variable factory overhead incurred during August should be