The predetermined overhead rate for Sheffeld 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 arrive at the predetermined overhead rate of \$5. Actual overhead for June was \$10144 variable and \$6432 fixed, and standard hours allowed for the product produced in June was 3200 hours. The total overhead variance is 55760. $3232U S576F. $3232F