The following information was taken from the annual manufacturing overhead cost budget of Crane Company.

Variable manufacturing overhead costs	$44000
Fixed manufacturing overhead costs	$24200
Normal production level in labor hours	22000
Normal production level in units	5500
Standard labor hours per unit	4

During the year, 5325 units were produced, 17240 hours were worked, and the actual manufacturing overhead was $69600. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. Crane's total overhead variance is