World Company expects to operate at 70% of its productive capacity of 38,000 units per month. At this planned level, the company expects to use 16, 625 standard hours of direct labor. Overhead is allocated to products using a predetermined standard rate based on direct labor hours. At the 70% capacity level, the total budgeted cost includes $66, 500 fixed overhead cost and $182, 875 variable overhead cost. In the current month, the company incurred $421, 625 actual overhead and 16, 405 actual labor hours while producing 44, 600 units. (Round "OH costs per DL hour" to 2 decimal places.) Compute the overhead application rate for total overhead. Compute the total overhead variance