At the beginning of the year Sabor Corporation estimated the following (totals are for an entire year):

	Assembly Department	Packaging Department
Overhead	$900,000	$200,000
Direct labor hours	30,000	5,000
Machine hours	20,000	10,000

Grey uses departmental overhead rates. In the assembly department , overhead is applied on 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	$48,500	$20,400
Direct labor hours	15,000	300
Machine hours	1,000	1,100

Required:

A.) Calculate the predetermined overhead rate for the assembly and packaging departments.

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

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