The standard cost card for a unit of Product AX at the Cleaner Corp. shows the following standard cost information:

Materials: $2$ gallons at $$14$ per gallon $ $28$

Labor: $3$ hours at $$10$ per hour $30$

Overhead: $60\%$ of direct labor $18$

Total $ $76$

During the month of October $20$X$1,$ Job O$-3$ was completed. It was the only job worked on during October. Four thousand seven hundred units were produced from the job. The actual costs were as shown below:

Materials: $9,600$ gallons at $$13\mathrm{.}90$ per gallon $ $133,440$

Labor: $14,000$ hours at $$9\mathrm{.}80$ per hour $137,200$

Actual overhead $82,320$

Total $ $352,960$

Required:

Calculate the total variance between the actual cost and the standard cost for the month. $($Indicate the effect of the variance by selecting "Favorable", "Unfavorable", and "None" for no effect $($i$.$e$.,$ zero variance$).)$