The following information was taken from the annual manufacturing overhead cost budget of Sunland Company. Variable manufacturing $62400 overhead costs Fixed manufacturing overhead $28800 costs Normal production level in labor 24000 hours Normal production level in units 6000 Standard labor hours per unit 4 During the year, 5825 units were produced, 19240 hours were worked, and the actual manufacturing overhead was $89600. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. Sunland's total overhead variance is $15145 U. $1060 U. $840 U. $220 U