Rogen Corporation manufactures a single product. The standard cost per unit of product is shown below.

Direct materials1 pound plastic at $7 per pound		$ 7.00
Direct labor1.6 hours at $12.00 per hour		19.20
Variable manufacturing overhead		12.00
Fixed manufacturing overhead		4.00
Total standard cost per unit		$42.20

The predetermined manufacturing overhead rate is $10 per direct labor hour ($16.00 1.6). It was computed from a master manufacturing overhead budget based on normal production of 8,000 direct labor hours (5,000 units) for the month. The master budget showed total variable costs of $60,000 ($7.50 per hour) and total fixed overhead costs of $20,000 ($2.50 per hour). Actual costs for October in producing 4,800 units were as follows.

Direct materials (5,100 pounds)		$ 36,720
Direct labor (7,400 hours)		92,500
Variable overhead		59,700
Fixed overhead		21,000
Total manufacturing costs		$209,920

(b) Compute the total overhead variance