The predetermined overhead rate for Oriole 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 $14582 variable and $9246 fixed, and standard hours allowed for the product produced in June was 4600 hours. The total overhead variance is

$828 F.

$4646 F.

$828 U.

$4646 U.