The Stallard Corporation manufactures Product X that consumes a large amount of overhead. For the month of October Stallard produced 17,000 units of Product X and incurred actual overhead costs of $343,000. The standard costs developed for Product X by Stallard follow: Standard direct labor hours per unit Standard direct labor rate per hour $13.00 Standard overhead hours per unit Standard overhead rate $9.00 per hour What was the total variable overhead variance for Product X in October? $269,000 unfavorable $190,000 favorable $269,000 favorable $190,000 unfavorable