The standard cost of product $252 includes 1.9 hours of direct labor at $12.30 per hour. The predetermined overhead rate is $22 per direct labor hour. During July, the compamy incurred 4,000 hours of direct labor at an average rate of $12.60 per hour and $80,400 of manufacturing overhead costs. It produced 2,000 units. (a) Compute the total overhead variance. Total overhead variance