$1/$Washington Company has two independent divisions and uses a job order costing

system. Washington made the following estimates at the beginning of the year:

Manufacturing overhead is applied on the basis of machine hours in Division $1$ and on the

basis of labor hours in Division $2.$ During the current month, one job was completed $($no

jobs were in process at the beginning or end of the month$).$ The following information is

available for the completed job:

Using the information above, compute the following items:

a$.$ The predetermined overhead rate for each division.

b$.$ The amount of manufacturing overhead to be applied to the job.

c$.$ The total cost of the job.

d$.$ The amount of over$-$ or underapplied manufacturing overhead for the month,

assuming that actual manufacturing overhead for Division $1$ and Division $2$ was

$$9,000$ and $$5,000,$ respectively.