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The predetermined overhead rate for Swifty Corporation is $5, comprised of a variable overhead rate of $3 and a fixed rate of $2. The amount

The predetermined overhead rate for Swifty Corporation 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 $15216 variable and $9648 fixed, and standard hours allowed for the product produced in June was 4800 hours. The total overhead variance is

A. $4848 F.

B. $864 U.

C. $4848 U.

D. $864 F.

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