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

	Cutting Department	Sewing Department	Total
Overhead	$240,000		$350,000		$590,000
Direct labor hours	31,200		99,800		131,000
Machine hours	150,000				150,000

Hallett uses departmental overhead rates. In the cutting department, overhead 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 follows:

	Cutting Department	Sewing Department	Total
Overhead	$20,610		$35,750		$56,360
Direct labor hours	2,800		8,600		11,400
Machine hours	13,640				13,640

Required:

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

Cutting department	$fill in the blank 1 per machine hour
Sewing department	$fill in the blank 2 per direct labor hour

2. 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 dollar.

Cutting department	$fill in the blank 3
Sewing department	$fill in the blank 4

3. By how much has each department's overhead been overapplied or underapplied?

Cutting department	$fill in the blank 5 overappliedunderapplied
Sewing department	$fill in the blank 7 overappliedunderapplied