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Bonita has a standard of 2 hours of labor per unit, at $12 per hour. In producing 3400 units, Bonita used 6650 hours of labor at a total cost of $80490. Bonita's labor quantity variance is $690U.$1816F.$690F.$1800F. The equation for the materials quantity variance is (AQSP)(SQSP)(SQAP)(SQSP)(AQAP)(SQSP)(AQAP)(AQSP) The predetermined overhead rate for Concord Corporation is $5, comprised of a variable overhead rate of $3 and a fixed rate of $2. The amount of budgeted overhead costs at normal capacity of $150000 was divided by normal capacity of 30000 direct labor hours, to arrive at the predetermined overhead rate of $5. Actual overhead for June was $8000 variable and $5800 fixed, and 1700 units were produced. The direct labor standard is 2 hours per unit produced. The total overhead variance is $2040U.$2040F.$3200U.$3200F