Variable manufacturing overhead costs		$83160
Fixed manufacturing overhead costs		$27720
Normal production level in labor hours		22100
Normal production level in units		5775
Standard labor hours per unit		4

 

During the year, 5600 units were produced, 18340 hours were worked, and the actual manufacturing overhead was $112560. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. What is the Vaughn's total overhead variance?