(1) The predetermined overhead rate for Weed-B-Gone is $8, comprised of a variable overhead rate of $5 and a fixed rate of $3. The amount of budgeted overhead costs at normal capacity of $240,000 was divided by normal capacity of 30,000 direct labor hours, to arrive at the predetermined overhead rate of $8. Actual overhead for June was $14,800 variable and $8,100 fixed, and 1,500 units were produced. The direct labor standard is 2 hours per unit produced. The total overhead variance is a. $2,900 F. b. $1,100 F. c. $1,100 U. d. $2,900 U