In October, McEnroe Company reports 21,000 actual direct labor hours, and it incurs $115,000 of manufacturing overhead

Question:

In October, McEnroe Company reports 21,000 actual direct labor hours, and it incurs $115,000 of manufacturing overhead costs. Standard hours allowed for the work done is 20,000 hours. The predetermined overhead rate is $6 per direct labor hour. Compute the total overhead variance.