The following information was taken from the annual manufacturing overhead cost budget of Sunland Company: Variable manufacturing overhead costs $35,280 Fixed manufacturing overhead costs $18,480 Normal production level in labour hours 16,800 Normal production level in units 4,200 Standard labour hours per unit 4 During the year, 4,000 units were produced, 16,100 hours were worked, and the actual manufacturing overhead was $53,400. Actual fixed manufacturing overhead costs equalled the budgeted fixed manufacturing overhead costs. Overhead is applied based on direct labour hours. Calculate the total, budget, and volume overhead variances. Total overhead variance Budget overhead variance Volume overhead variance +A $ 2200 Unfavourable Favourable Unfavourable