The following information was taken from the annual manufacturing overhead cost budget of Waterway Industries. During the year, 5600 units were produced, 21340 hours were worked, and the actual manufacturing overhead was $151200. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. Waterway's controllable overhead variance is $10427U $179200U $8912U. $1515U