The predetermined overhead rate for Bramble Corp. is $4, comprised of a variable overhead rate of $2 and a fixed rate of $2. The amount of budgeted overhead costs at normal capacity of $120000 was divided by normal capacity of 30000 direct labor hours, to arrive at the predetermined overhead rate of $4. Actual overhead for June was $9300 variable and $6950 fixed, and standard hours allowed for the product produced in June was 2100 hours. The total overhead variance is $2750F. $7850F. $7850U. $2750U