Balco Inc. uses ABC costing to determine product costs for reporting. At the start of the year,
management made the following cost and activity estimates for the company's 4 activity costs pools.

Activity/Cost Pool	Activity Measure	Estimated Overhead Cost	Expected Activity
Labour Related	DLH	$184,925	28,460 DLH
Purchase Orders	# of orders	$52,700	625 Orders
Widget Assembly	# of widgets	$495,000	11,100 widgets
General Factory	Machine Hours	$1,148,000	82,500 MH

Required: Compute the Activity Rate (pre-determined OH Rate) for all of the activity/cost pools.

During the year, actual overhead cost and activity were recorded as follows:

Activity/Cost Pool	Acutal Overhead Cost	Actual Activity
Labour Related	$187,575	28,120 DLH
Purchase Orders	$51,950	629 Orders
Widget Assembly	$497,500	11,210 widgets
General Factory	$1,082,000	80,180 MH

Required: Determine the OH applied to production during the year and show whether it is
over or under applied for each individual activity and an overall total.