View Policies Current Attempt in Progress In October, Whispering Winds Inc. reports 43,700 actual direct labor hours and incurs $211,000 of manufacturing overhead costs. Standard hours allowed for the month's production is 44,000 hours. Whispering Winds'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 Save for Later Attempts: 0 of 1 used Submit