Cost Center Rates. The Cost Department of Gainesville Company applies factory overhead to jobs and products on the basis of predetermined cost center overhead rates. In each of the two producing depart¬ ments, two cost centers have been set up. For the coming year, the following estimates and other data have been made available:

Estimated Annual Estimated Annual Factory Overhead Hours Department 10 Fixed Variable Total Cost Center10-1. $14,040 $23,400 $37,440 15,600 Cost Center10-2. 26,910 43,290 70,200 23,400 Department 20 Cost Center20-1. $ 8,320 $21,580 $29,900 26,000 Cost Center20-2. 6,240 19,760 26,000 20,800 Required:

(1) Compute the annual normal cost center overhead rates, based on the estimated machine hours in Department 10 and the estimated direct labor hours in Department 20.

(2) Calculate applied overhead for the four cost centers and the two producing departments on the basis of the following actual machine or labor hours used or worked during February:

Cost Centers 10-1 10-2 20-1 20-2 Machinehours.

Laborhours.

. 1,220 2,000 2,250 1,650

(3)Compute the over- or underapplied overhead for the two producing departments. Actual factory overhead in Department 10 amounted to $9,430 and in Department 20 to $4,005.