The predetermined overhead rate for Bramble Corp. 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 $13314 variable and $8442 fixed, and standard hours allowed for the product produced in June was 4200 hours. The total overhead variances O $42420 $7501 0 256 U. 54242 F