The Lawson Manufacturing Company has the following budgeted overhead cost and other data for its assembly department for the month of April:

Budgeted Data:

Indirect labor and supplies …. $170,000

Factory rent ………………….. $ 52,000

Supervision ………………….. $ 67,000

Depreciation on equipment … $216,000

Cost-allocation base for overhead application Direct-labor hours

Total budgeted direct-labor hours 50,000

Other Data:

Total applied overhead costs for April ……… $616,100

Actual overhead cost incurred during April … $577,000

Compute the budgeted factory overhead rate, actual direct-labor hours, and indicate how the difference between the actual overhead cost incurred and applied overhead would be treated on Lawson’s income statement for the month of April.