In october, oriole company reports 19,000 actual direct labor hours, and it incurs $129,210 of manufacturing overhead costs. standard hours allowed for the work done is 21,900 hours. the predetermined overhead rate is $5.85 per direct labor hour. compute the total overhead variance.

Evan company reports net income of $232,000 each year and declares an annual cash dividend of $100,000. the company holds net assets of $2,130,000 on january 1, 2017. on that date, shalina purchases 40 percent of evan's outstanding common stock for $1,066,000, which gives it the ability to significantly influence evan. at the purchase date, the excess of shalina’s cost over its proportionate share of evan’s book value was assigned to goodwill. on december 31, 2019, what is the investment in evan company balance (equity method) in shalina’s financial records?