2. (6 points) Gonzalez, Inc. manufactures stereo speakers in two factories; one in Vandalia, Illinois and another in Merced, California. The Vandalia factory uses direct labor hours (DLHs) for its overhead rate and the Merced factory uses machine-hours (MHS) for its overhead rate. Information related to both plants for last year is presented below: Vandalia factory Estimated manufacturing overhead ........... $4.125,000 Estimated amount of allocation base ......... (a) Predetermined overhead rate ........ $25 per DLH Actual amount of allocation base .............. (b) Actual manufacturing overhead. $4,115,000 Applied manufacturing overhead.............. $4,225,000 Under or overapplied overhead (indicate the dollar amount and whether it is over or underapplied).. Merced factory $2,625,000 150,000 MHS (d) 147,000 MHs $2,585,000 Required: Fill in the lettered blanks above. SHOW YOUR CALCULATIONS BELOW (For partial credit)