Question: Ujiri Corp. uses a standard costing system, and allocates overhead on the basis of direct labor hours. Its 2021 static budget called for $2,000,000 in

Ujiri Corp. uses a standard costing system, and allocates overhead on the basis of direct labor hours. Its 2021 static budget called for $2,000,000 in overhead costs and 40,000 direct labor hours for a predetermined overhead rate of $50 per standard direct labor hour. The following occurred during 2021: Actual overhead cost: $1,972,000 Actual direct labor cost: $777,000 Actual direct labor hours: 42,100 Standard direct labor hours: 37,350 How much was Ujiri's 2021 total overhead variance? Enter a favorable variance as a positive number or an unfavorable variance as a negative number.

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