At the beginning of the year, Carentan Company estimated the following: Machining Department Assembly Department Total Overhead $332,500 $272,000 $604,500 Direct labor hours 110,000 170,000 280,000 Machine hours 190,000 190,000 Carentan uses departmental overhead rates. In the machining department, overhead is applied on the basis of machine hours. In the assembly department, overhead is applied on the basis of direct labor hours. Actual data for the month of January are as follows: Machining Department Assembly Department Total Overhead $21,750 $20,500 $42,250 Direct labor hours 10,000 12,000 22,000 Machine hours 13,000 13,000 Complete the following table: If required, round your answers to the nearest cent. Assembly Department Machining Department $ per machine hour Predetermined overhead rate $ per direct labor hour Overhead applied in January Variance Over-or-underapplied