At the beginning of the year, Grey Corporation estimated the following:

Assembly Department Packaging Department

Overhead $840,000 $210,000

Direct labor hours 80,000 hrs. 4,000 hrs.

Machine hours 20,000 hrs. 12,000 hrs.

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

Assembly Department Packaging Department

Overhead $42,759 $20,400

Direct labor hours 4,000 hrs. 300 hrs.

Machine hours 1,000 hrs. 1,200 hrs.

Required:

A.Calculate the predetermined overhead rates for the assembly and packaging departments. Round your answers to two decimal places.

Assembly department overhead:

Packaging department overhead:

B.Calculate the overhead applied to production in each department for the month of April.

Assembly department overhead:

Packaging department overhead:

C.Calculate how much each department's overhead is overapplied/underapplied.

Assembly department overhead:

Packaging department overhead: