The following information was taken from the annual manufacturing overhead cost budget of Waterway Industries. During the year, 5820 units were produced, 13240 hours were worked, and the actual manufacturing overhead was $143600, Actual fxed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. Waterway's volume overhead variance is $7218U $9720 $28070U. $1458U