The predetermined overhead rate for Sheffield Corp. 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 $$4.$ Actual overhead for June was $$9700$ variable and $$12000$ fixed, and standard hours allowed for the product produced in June was $3700$ hours. The total overhead variance is

$$6900F.$

$$6900U.$

$$4600U.$

$$4600F.$