XYZ Company accumulates the following data relative to jobs started and finished during the month of September 2019. Cost and Production Data Actual Standard Raw materials unit cost $2.25 $2.10 Raw materials units used 10,600 10,000 Direct Labor Rate $8.40 $8.00 Direct Labor hours worked 14.400 15,000 Manufacturing overhead incurred $189,500.00 Manufacturing overhead applied $193,500.00 Compute the total overhead variance. $6,000 $4,000 $4.000 F $6,000 F