Calculate the predetermined overhead rates for the assembly and testing departments. Round your answers to the nearest cent. Assembly department overhead rate per direct labor hour Testing department overhead rate per machine hour 2. Calculate the overhead applied to production in each department for the month of March. If required, round your answers to nearest whole value. Assembly department Testing department 3. By how much has each department's overhead been overapplied? Enter the amount and then select either "Overapplied" or "Underapplied". If applicable, enter overapplied amounts beginning with a minus (-) sign. Assembly department Testing department Overhead Direct labor hours Machine hours Assembly Department $51,150 12,975 13,125 Testing Department Total $55,242 7,655 7,219 $106,392 20,630 20,344