Samsonite Corp. uses a budgeted factory-overhead rate to apply overhead to production. The following data are available for the year ended December 31, 20X1. Budgeted factory overhead $337,500 Actual factory overhead $358,000 Budgeted direct-labour costs $225,000 Actual direct-labour costs $216,000 Budgeted direct-labour hours 25,000 Actual direct-labour hours 26,650 Required: a. Determine the budgeted factory-overhead rate based on direct-labour costs. b. Determine the budgeted factory-overhead rate based on direct-labour hours. c. What is the applied overhead based on direct-labour costs? d. What is the applied overhead based on direct-labour hours? e. Assuming the variance is immaterial, give the journal entry to write off the variance based on direct-labour hours.