at the beginning of the year, Glaser company estimated the following: assembly dept testing dept total overhead 338,000 630000 968000 direct labor hours 130000 40000 170000 machine hours 45000 120000 165000 glaser uses departmental overhead rates. In the assembly department, overhead is applied on the basis of direct labor hours. In the testing dept, overhead is applied on the basis of machine hours. Actual data for the month of March are as follows: assembly testing total overhead 29850 58000 87850 direct labor hours 11700 3450 15150 machine hours 4100 10900 15000 1. Calculate the predetermined overhead rates for the assembly and testing departments. 2. Caluclate the overhead applied to production in each department for the month of March 3. By how much has each department's overhead been overapplied? Underapplied