At the beginning of the year, Glaser Company estimated the following:

Line Item Description	Assembly Department	Testing Department	Total
Overhead	$745,000	$745,000	$1,490,000
Direct labor hours	76,500	68,850	145,350
Machine hours	62,250	49,800	112,050

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:

Line Item Description	Assembly Department	Testing Department	Total
Overhead	$74,500	$74,500	$149,000
Direct labor hours	7,650	6,885	14,535
Machine hours	6,225	4,980	11,205

Required:

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

Line Item Description	Overhead rate
Assembly department overhead rate	$fill in the blank 1 per direct labor hour
Testing department overhead rate	$fill in the blank 2 per machine hour

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

Line Item Description	Amount
Assembly department	$fill in the blank 3
Testing department	$fill in the blank 4

3. By how much has each department's overhead been overapplied? Enter the amount and then select either "Overapplied" or "Underapplied". If applicable, enter overapplied amounts beginning with a minus (-) sign.

Line Item Description	Effect	Amount
Assembly department	$fill in the blank 5	OverappliedUnderapplied
Testing department	$fill in the blank 7	OverappliedUnderapplied