SCG makes wall units. For the year, the following details have been budgeted. Output, 10,000 units; factory overheads $1,250,000, of which 60% is variable. Each wall unit should take 2.5 hours of direct labor to produce. SCG produced 9,500 units with 24,000 DLH used and $1,175,000 actual overhead was incurred. Overhead is allocated based on direct labor hours (DLH). What is SCG's total overhead variance? $12,500 over absorbed $75,000 over absorbed $25,000 over absorbed $12,500 under absorbed