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 $$5.$ Actual overhead for June was $$3804$ variable and $$2412$ fixed, and standard hours

allowed for the product produced in June was $1200$ hours. The total overhead variance is