The Stallard Corporation manufactures Product X that consumes a large amount of overhead. For the month of October, Stallard produced 14,200 units of Product X and incurred actual overhead costs of $269,000. The standard costs developed for Product X by Stallard follow: Standard direct labor hours per unit Standard direct labor rate per hour $11.00 Standard overhead hours per unit Standard overhead rate per hour $4.80 What was the total variable overhead variance for Product X in October? $276,280 favorable $200,840 favorable $276,280 unfavorable $200,840 unfavorable