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The Following Information Relating to a Company's Overhead Costs Is

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The following information relating to a company's overhead costs is available.Based on this information,the total overhead variance is:
 Budgeted fixed overhead rate per machine hour $0.50 Actual variable overhead $73,000 Budgeted variable overhead rate per machine hour $2.50 Actual fixed overhead $17,000 Budgeted hours allowed for actual output achieved 32,000\begin{array} { l l } \text { Budgeted fixed overhead rate per machine hour } & \$ 0.50 \\\text { Actual variable overhead } & \$ 73,000 \\\text { Budgeted variable overhead rate per machine hour } & \$ 2.50 \\\text { Actual fixed overhead } & \$ 17,000 \\\text { Budgeted hours allowed for actual output achieved } & \mathbf { 32 } , 000\end{array} Based on this information,the total overhead variance is:

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