The predetermined overhead rate for Bramble Corp. is $4, comprised of a variable overhead rate of $2 and a fixed rate of $2. The

amount of budgeted overhead costs at normal capacity of $120000 was divided by normal capacity of 30000 direct labor hours, to

arrive at the predetermined overhead rate of $4. Actual overhead for June was $9000 variable and $5900 fixed, and 2000 units were

produced. The direct labor standard is 2 hours per unit produced. The total overhead variance is

$1100 U.

$1100 F.

$2000 F.

$2000 U