Exercise 11-11 (Video) 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 54,500 actual direct labor hours worked $331,500 Overhead rate (variable $5; fixed $1) at normal capacity of 56,400 direct labor hours $6 Standard hours allowed for work done 55,650 Compute the total overhead variance.