$2$

Aggregator Industries does cement pouring jobs for homes and businesses. Below is information related to its Overhead application:

$\backslash$table$[[3,,.,2],[4,$Estimated Overhead Cost,$240,000,],[5,$Estimated Direct Labor Hours,$29,000,],[6,$Actual Direct Labor Hours,$31,587,],[7,$Estimated Machine Hours,$74,000,],[8,$Actual Machine Hours,$68,541,],[9,+2,,],[10,$Depreciation of Mixing Equipment,,$48,000],[11,$Depreciation of Pouring Equipment,,$52,000],[12,$Fuel for Cement Truck,,$3,900],[13,$Supervisor Salaries,,$104,000],[14,$Advertising Expense,,$2,850],[,$Rent Expense for Cement Yard,,$23,000]]$

$16$

$17$ Required:

$\backslash$table$[[18,1.$ Determine the Predetermined Overhead Rate if the Cost Dri$],[19,],[20,$Predermined Overhead Rate $($Direct Labor Hours$)],[21,],[22,2.$ Calculate the Over$/$Underapplied Overhead.$],[23,$Use this T$-$Account to calculate Over$/$Underapplied Overhead.$],[24,4_{?}$