Sunland Company's overhead rate was based on estimates of $204,000 for overhead costs and 20,400 direct labour hours. Sunland's standards allow 2 hours of direct labour per unit produced. Production in May was 900 units, and actual overhead incurred in May was $19,000. The overhead budgeted for 1,800 standard direct labour hours is $17,600 ($6,800 fixed and $10,800 variable). (a) Calculate the total, budget, and volume variances for overhead. Total overhead variance Overhead budget variance Overhead volume variance eTextbook and Media Favourable Unfavourable Neither favourable nor unfavourable