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In March, Lasso Manufacturing had the following unit production costs: materials $13 and conversion costs $9. On March 1, it had zero work in process. During March, Lasso transferred out 23,600 units. As at March 31, 2,440 units that were 50% complete as to conversion costs and 100% complete as to materials were in ending work in process. Calculate the cost per equivalent units for Materials (round your answer to 2 decimals) Please ignore $ sign. For Dene Company, the predetermined overhead rate is 141% of direct labour cost. During the month, Dene incurred $103,000 of factory labour costs, of which $80,000 is direct labour and $23,000 is indirect labour. Actual overhead incurred was $105,000. Determine the amount of under- or over-applied manufacturing overhead