Question $14(4$ points$)$

The predetermined overhead rate for Zane Company is $$5,$ comprised of a variable overhead rate of $$3$ and a fixed rate of $$2.$ The amount of budgeted overhead costs at normal capacity of $$150,000$ was divided by normal capacity of $30,000$ direct labor hours, to arrive at the predetermined overhead rate of $$5.$ Actual overhead for June was $$8,900$ variable and $$5,400$ fixed, and $1,500$ units were produced. The direct labor standard is $2$ hours per unit produced. The total overhead variance is

A$)$ $$700U.$

B$)$ $$1,800U.$

C$)$ $$1,800F.$

D$)$ $$700F.$