Can you help me solve this general accounting question using the correct accounting procedures?

Fidelity Enterprises provided the following annual manufacturing overhead cost budget: Variable manufacturing overhead costs | $92,800 Fixed manufacturing overhead costs $74,500 Normal production level in units 1,400 Standard labor hours per unit 4 During the year, 7,100 units were produced, 28,200 hours were worked, and the actual manufacturing overhead was $187,600. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. Fidelity's total overnead variance is: a. $35,780 U. b. $23,400 U. c. $31,600 U. d. $27,140 U