Current Attempt in Progre$$s

The predetermined overhead rate for Waterway Industries 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 $$5.$ Actual overhead for June was $$8000$ variable and $$5200$ fixed, and $1400$ units were produced. The direct labor standard is $2$ hours per unit produced. The total overhead variance is

$$800F.$

$$1680$ U$.$

$$800U.$

$$1680F.$