The following information was taken from the annual manufacturing overhead cost budget of Fergie Manufacturing Variable manufacturing overhead costs $46200 Foxed manufacturing overhead costs $27720 Normal production level in labor hours 23100 Normal production level in units 5775 Standard labor hours per unit e manufacturing overhead costs equaled budgeted During the year, 5600 units were produced, 18340 hours were worked, and the actual manufacturing overhead was 57600. Actual manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. Pergre's total overhead variance is $3080 $11200 U $3920 u. 840 U