The predetermined overhead rate for Coronado Industries 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 $4736 variable and $2880 fixed, and 800 units were produced. The direct labor standard is 2 hours per unit produced. The total overhead variance is O $960 F O $384 U. O $960 U. O $384 F