Sarasota, Inc. planned to produce 21,150 units of product and work 105,750 direct labor hours in 2022. Manufacturing overhead at the 105,750 direct labor hours level of activity was estimated to be: Variable manufacturing overhead $ 740,250 Fixed manufacturing overhead 317,250 Total manufacturing overhead $ 1,057,500 At the end of 2022, 19,750 units of product had been produced and 99,500 actual direct labor hours had been worked. Total actual overhead costs for 2022 were $968,000. (a) Your answer is partially correct. Compute the total overhead variance. Identify whether the variance is favorable or unfavorable. Total Overhead Variance 27000 Favorable