The predetermined overhead rate for Sheridan 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 $4144 variable and $2520 fixed, and 700 units were produced. The direct labor standard is 2 hours per unit produced. The total overhead variance is $336F $840 U. $840 F $336U