The predetermined overhead rate for $heridan Company is $4, comprised of a variable overhead rate of $2 and a fixed rate of $2. The amount of budgeted overhead costs at normal capacity of $120000 was divided by normal capacity of 30000 direct labor hours, to arrive at the predetermined overhead rate of $4. Actual overhead for June was $8200 variable and $6000 fixed, and 2500 units were produced. The direct labor standard is 2 hours per unit produced. The total overhead variance is $2500F.$5800U.$2500U.$5800F The predetermined overhead rate for $heridan Company is $4, comprised of a variable overhead rate of $2 and a fixed rate of $2. The amount of budgeted overhead costs at normal capacity of $120000 was divided by normal capacity of 30000 direct labor hours, to arrive at the predetermined overhead rate of $4. Actual overhead for June was $8200 variable and $6000 fixed, and 2500 units were produced. The direct labor standard is 2 hours per unit produced. The total overhead variance is $2500F.$5800U.$2500U.$5800F