The predetermined overhead rate for Bramble Corp. 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 $11840 variable and $6840 fixed, and 2000 units were produced. The direct labor standard is 2 hours per unit produced. The total overhead variance is $2400 F. O $1320U. O $2400 U. O $1320 F