The predetermined overhead rate for Crane Company 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 $6974 variable and $4422 fored, and standard hours allowed for the product produced in June was 2200 hours. The total overhead variance is $395 F. $2222 $396 U. $2222