Based on the below information, respond to the below questions.

Estimated overhead	$320,000
Actual overhead costs incurred	$344,400
Estimated direct labour hours	40,000
Actual direct labour hours worked	42,000

The amount of the overhead variance is:

A) $24,400 overapplied.

B) $24,400 underapplied.

C) $8,400 overapplied.

D) $8,400 underapplied.

The budgeted factory overhead rate for applying manufacturing overhead is:

A) $7.62

B) $8.00

C) $8.20

D) $8.61

If the budgeted factory overhead rate is used to apply overhead, applied manufacturing overhead is:

A) $321,000

B) $328,000

C) $336,000

D) $344,400