The following information was taken from the annual manufacturing overhead cost budget of Swifty Corporation $59800 $25300 Variable manufacturing overhead costs Fixed manufacturing overhead costs Normal production level in labor hours Normal production level in units Standard labor hours per unit 23000 5750 4 During the year. 5575 units were produced, 18240 hours were worked, and the actual manufacturing overhead was $83600. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. Swifty's volume overhead variance is $22300 U. $1090 U. $320 U. $770 U