Calculating Departmental Overad Rates and Applying Overed to Production At the beginning of the year, Glaser Company estimated the following Assembly Testing Department Department Total Overbead 5505,000 $530,250 $1,035,250 Uued labor hours 104,500 83.000 185,100 Machine hours 101,250 96,188 197,433 Gloser unes departmental overhead rates. In the assembly department, overband is applied on the basis of direct labor hours in the testing department, overhead is applied on the basis of machine hours. Actual data for the month of March are as follow Total Assembly Department $70,700 Testing Department 574,235 Ovechead Direct labee hours $144,935 26,334 27.641 Machine hours 13,466 Hequired 1. Calculate the predetermined overhead rates for the embly and testing departments found your answers to the nearest cent Asibly department overhead rate per direct labor hour Testing department overhead tate Dermachine hour 9. Calculate the overed pled to production in department for the month of March, freed, round your answers to nearest whole valve