Johannes Corporation Uses a Budgeted Factory Overhead Rate to Apply

Johannes Corporation uses a budgeted factory overhead rate to apply overhead to production.Direct labor costs are the cost driver for overhead costs.The following data are available for the year ending December 31,2015:
$\begin{array}{ll}\text { Budgeted factory overhead costs }&\$675,000\\\text { Actual factory overhead costs }&\$1,200,000\\\text { Budgeted direct labor costs } & \$ 250,000 \\\text { Actual direct labor costs } & \$ 482,000 \\\text { Cost of goods sold } & \$ 150,000 \\\text { Direct materials inventory, December } 31,2015 & \$ 120,000 \\\text { Work-in-process inventory, December } 31,2015 & \$ 100,000 \\\text { Finished goods inventory, December } 31,2015 & \$ 250,000\end{array}$
Required:
A) Compute the budgeted factory overhead rate.
B) Compute the applied overhead costs.
C) What is the overhead variance?
D) Prorate the overhead variance to the appropriate accounts.