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 $9400 variable and $6350 fixed, and standard hours allowed for the product produced in June was 3000 hours. The total overhead variance is O $750 F. $3350 U. O $750 U. O $3350 F.