Current Attempt in Progress Manufacturing overhead data for the production of Product H by Shakira Company, assuming the company uses a standard cost system, are as follows. Overhead incurred for 53,900 actual direct labor hours worked Overhead rate (variable $7; fixed $2) at normal capacity of 48,600 direct labor hours Standard hours allowed for work done $488,970 $9 54,730 Compute the total overhead variance. Total overhead variance $