Ski Company produces various types of snow skis. Estimated overhead for the year was $620,000 and estimated direct labor hours were 248,000. During the month of June, 20,000 direct labor hours were worked, $50,400 of direct materials were used and the average wage was $12 per hour. In June, 15,000 pairs of skis were produced.

A.

	Calculate the predetermined overhead rate.
B.	Calculate the overhead applied to production for June.
C.	Calculate the unit cost for each pair of skis.

D. If actual overhead for June was $52,000 what was the overhead variance and was it over or under applied?