2. 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: Estimated manufacturing overhead Estimated amount of allocation base Predetermined overhead rate.. Actual amount of allocation base....... Actual manufacturing overhead Applied manufacturing overhead Under or overapplied overhead (indicate the dollar amount and whether it is over or underapplied) Vandalia factory $4,125,000 (a) $25 per DLH (b) $4,115,000 $4,225,000 Merced factory $2,625,000 150,000 MHS (d) 147.000 MHz $2,585,000 Required: Fill in the lettered blanks above