Assembly Department			Testing Department			Total
Overhead	$370,000			$347,800			$717,800
Direct labor hours	150,000			82,500			232,500
Machine hours	105,500			86,510			192,010

Glaser uses departmental overhead rates. In the assembly department, overhead is applied on the basis of direct labor hours. In the testing department, overhead is applied on the basis of machine hours. Actual data for the month of March are as follows:

	Assembly Department			Testing Department			Total
Overhead	$37,000			$34,780			$71,780
Direct labor hours	15,000			8,250			23,250
Machine hours	10,550			8,651			19,201

Required:

1. Calculate the predetermined overhead rates for the assembly and testing departments. Round your answers to the nearest cent.

Assembly department overhead rate	$2.47
Testing department overhead rate	$4.02

2. Calculate the overhead applied to production in each department for the month of March. If required, round your answers to nearest whole value.

Assembly department	$
Testing department	$

3. By how much has each department's overhead been overapplied? Underapplied?

Assembly department	Overapplied	$
Testing department	Underapplied	$