The predetermined overhead rate for McNamara Company is $3 per direct labor hour, comprised of a variable overhead rate of $2 per direct labor hour and a fixed rate of $1 per direct labor hour. The amount of budgeted overhead costs at normal capacity of $150,000 was divided by normal capacity of 50,000 direct labor hours, to arrive at the predetermined overhead rate of $3 per direct labor hour. Actual overhead for June was $14,300, and 1,500 units were produced. The direct labor standard is 3 hours per unit produced. The total overhead variance is Select one: O A. $800. O B. $5,300 O C. $1,800. O D. $700 The predetermined overhead rate for McNamara Company is $3 per direct labor hour, comprised of a variable overhead rate of $2 per direct labor hour and a fixed rate of $1 per direct labor hour. The amount of budgeted overhead costs at normal capacity of $150,000 was divided by normal capacity of 50,000 direct labor hours, to arrive at the predetermined overhead rate of $3 per direct labor hour. Actual overhead for June was $14,300, and 1,500 units were produced. The direct labor standard is 3 hours per unit produced. The total overhead variance is Select one: O A. Favorable O B. Unfavorable