The predetermined overhead rate for Swifty Corporation 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 $9600 variable and $6250 fixed, and standard hours allowed for the product produced in June was 2000 hours. The total overhead variance is $7850U.$7850F.$2250F.$2250U