The predetermined overhead rate for Sunland Compary 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 aroduced in June was 3100 hours. The total overhead variance is 5550F $4050F. $4050U. $550U