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The predetermined overhead rate for Sunland Company is $4, comprised of a variable overhead rate of $2 and a fixed rate of $2. The amount

The predetermined overhead rate for Sunland Company 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 $6750 fixed, and standard hours allowed for the product produced in June was 3100 hours. The total overhead variance is

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