The predetermined overhead rate for Sheffield 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 $13948 variable and $8844 fixed, and standard hours allowed for the product produced in June was 4400 hours. The total overhead variance is $792F. $792U. $4444U. $4444F