The predetermined overhead rate for Vaughn Manufacturing 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 $5706 variable and $3618 fixed, and standard hours allowed for the product produced in June was 1800 hours. The total overhead variance is $1818 U. $324 F. $1818 F. $324 U