The following information was taken from the annual manufacturing overhead cost budget of Oriole Company. Variable manufacturing overhead costs $46200 Fixed manufacturing overhead costs $27720 Normal production level in labor hours 25100 Normal production level in units 5775 Standard labor hours per unit During the year, 5600 units were produced, 18340 hours were worked, and the actual manufacturing overhead was $75600. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. Oriole's volume overhead variance is O $22400 U. O $3920 U. $840 U. $3080 U.