The (partial) cost sheet for the single product manufactured at Vienna Company follows. Direct labor (6 hours @ $20) $ 120 Variable overhead (6 hours @ $2) 12 Fixed overhead (6 hours @ $4) 24 The master budget level of production is 60,000 direct-labor hours, which is also the production volume used to compute the fixed overhead application rate. Other information available for operations over the past accounting period include the following. Actual variable overhead incurred $ 110,000 Actual fixed overhead incurred 253,000 Direct labor efficiency variance 140,000 U Variable overhead price variance 4,000 F Required: a. What was the