The $3.30($2.20+$1.10) total overhead rate per direct labor hour (DLH) is based on a predicted activity level of 40,800 units, which is 60% of the factory's capacity of 68,000 units per month. The following monthly flexible budget information is available. During the current month, the company operated at 55% of capacity, direct labor of 728,000 hours were used, and the following actual overhead costs were incurred. 1. Compute the total variable overhead variance and identify it as favorable or unfavorable. (Indicate the effect of the variance by selecting favorable, unfavorable, or no variance.) 2. Compute the total fixed overhead variance and identify it as favorable or unfavorable. (Indicate the effect of the variance by selecting favorable, unfavorable, or no variance.)