At the beginning of the year, Halent Company estimated the following Overhead Direct labor Pou Hachine hours Cutting Department $240,000 31,200 150,000 Sewing Department Total $350,000 $590,000 100,000 131.000 150,000 Hallett uses departmental overhead rates. In the cutting department, everhead is applied on the basis of machine hours. In the sewing department, overhead is applied on the basis of direct labor hours. Actual data for the month of June are as fol Cutting Department Sewing Department Total Overhead $20,610 $33,750 $56,360 Direct labor hours Machine hours 2,000 13,640 8,600 11,400 13,540 Required 1. Calculate the predetermined overhead rates for the cutting and sewing departments. Round your answers to the nearest cent Cutting department Sewing department per machine hour per direct labor hour 3. Calculate the overhead applied to production in each department for the month of June. Use overhead application rates that are rounded to the nearest cent in your calculations, and round your final answers to the nearest dolla Cutting department Sewing department 3. By how much has each department's overhead been applied or underapplied? Cutting department Sewing department