In October, Pine Company reports 20,200 actual direct labor hours, and it incurs $154,200 of manufacturing overhead costs. Standard hours allowed for the work done is 25,700 hours. The predetermined overhead rate is $6.20 per direct labor hour. In addition, the flexible manufacturing overhead budget shows that budgeted costs are $4.60 variable per direct labor hour and $50,250 fixed. Compute the overhead volume variance. Normal capacity was 25,000 direct labor hours. Overhead Volume Variance