Tracey Company estimates that units of Product XXX to be produced in the first half of the year are: 31. Product XXX 5,000 units 6,000 units Quarter 1 Quarter 2 It takes 1.8 hours to make a finished unit, and the hourly wage rate is $14 per hour. Budgeted labor for each quarter is: Qi S Q2 S 32. In October, Russo Company reports 21,000 actual direct labor hours, and it incurs $96,000 of manufacturing overhead costs. Standard hours allowed for the work done is 20,000 hours. The predetermined overhead rate is S5 per direct labor hour. Compute the total overhead variance