The following information was taken from the annual manufacturing overhead cost budget of Oriole Company, $53760 $24640 Variable manufacturing overhead costs Fixed manufacturing overhead costs Normal production level in labor hours Normal production level in units Standard labor hours per unit 22400 5600 4 During the year, 5425 units were produced, 17640 hours were worked, and the actual manufacturing overhead was $78600. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. Oriole's total overhead variance is $1830U. $770 $2650 $13020 U