The predetermined overhead rate for Bonita Industries is $5, comprised of a variable overhead rate of $3 and a fixed rate of $2. The amount of budgeted everhead 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 $4438 variable and $2814 fixed, and standard hours allowed for the product produced in Junewas 1400 hours. The total overthead variance is \begin{tabular}{|} \hline$1414U \\ $252U \\ $252F \\ \hline$1414F \\ \hline \end{tabular}