Rudd Clothiers is a small company that manufactures tall-mens suits. The company has used a standard cost accounting system. In May 2017, 10,600 suits were produced. The following standard and actual cost data applied to the month of May when normal capacity was 13,500 direct labor hours. All materials purchased were used.

Cost Element		Standard (per unit)		Actual
Direct materials		9 yards at $4.30 per yard		$403,620 for 96,100 yards ($4.20 per yard)
Direct labor		1.10 hours at $14.00 per hour		$178,178 for 12,460 hours ($14.30 per hour)
Overhead		1.10 hours at $6.60 per hour (fixed $3.80; variable $2.80)		$49,800 fixed overhead $37,500 variable overhead

Overhead is applied on the basis of direct labor hours. At normal capacity, budgeted fixed overhead costs were $51,300, and budgeted variable overhead was $37,800.

(a)

Compute the total overhead variance.