The predetermined overhead rate for Sunland Company is 55, comprised of a variable overhead rate of and found rele ge$2 The amount of badged 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 lune was $5072 variable and $1216 fixed, and Standard hours wilowed for the product produced in June was 1600 hours. The total overhead variance is $288 U. 51616 $1616 28