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Huron Inc. uses normal costing and applies overhead to jobs on the basis of direct labour hours. At the beginning of 2021, management estimated that overhead would .be $630,000 for the year and direct labour hours would be 210,000. At the end of the year, actual overhead was $635,300, and actual direct labour hours was 218,500. What is the overhead variance? $20,200 overapplied None of these options is correct. $20,150 underapplied $20,150 overapplied $20,200 underapplied