View Policies Current Attempt in Progress In October, Sarasota Inc reports 43,500 actual direct labor hours and incurs $209,000 of manufacturing overhead costs. Standard hours allowed for the month's production is 43,400 hours. Sarasota's predetermined overhead rate is $5.00 per direct labor hour. Compute the total manufacturing overhead variance. Identify whether each variance is favorable or unfavorable. Total manufacturing overhead variance $