The predetermined overhead rate for Crane Company 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 $14208 variable and $8640 fixed, and 2400 units were produced. The direct labor standard ls 2 hours per unit produced. The total overhead variance is $1152U $1152 $2880 F $2880 U