The predetermined overhead rate for \$heffield 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 arriveat the predetermined overhead rate of $5. Actual overhead for June was $5920 variable and $3600 fixed, and 1000 units were produced. The direct labor standard is 2 hours per unit produced The total overhead variance is $1200U$480U$1200F.$480F Attempts: of 1 used