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The predetermined overhead rate forVaughn Manufacturingis $5, comprised of a variable overhead rate of $3and a fixed rate of $2. The amount of budgeted overhead

The predetermined overhead rate forVaughn Manufacturingis $5, comprised of a variable overhead rate of $3and a fixed rate of $2. The amount of budgeted overhead costs at normal capacity of $150000was divided by normal capacity of30000direct labor hours, to arrive at the predetermined overhead rate of $5. Actual overhead for June was $3070variable and $2000fixed, and standard hours allowed for the product produced in June was1000hours. The total overhead variance is

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