Standard overhead cost data is as follows: SQ SP Variable Overhead 4 Direct Labor Hours $3.90 per labor hour Per Unit $15.60 Fixed Overhead 4 Direct Labor Hours $2 40 per labor hour $9.60 The following information was taken from the annual Manufacturing Overhead Cost budget Variable manufacturing overhead costs Fixed manufacturing overhead costs Normal production level in units Actual data for the year is as follows: 5,600 units were produced 18,340 labor hours were worked. The Overhead Volume variance is O $1,680 U O $6,160 U O $15,834 U $0 $90,090 $55,440 5,775