Calculating Departmental Overhead Rates and Applying Overhead to Production At the beginning of the year, Glaser Company estimated the following: Assembly Department Overhead Direct labor hours Machine hours Testing Department Total $567,000 $555,660 $1,122,660 151,000 87,580 238,580 $6,750 42,563 99,313 Glaser uses departmental overhead rates. In the assembly department, overhead is applied on the basis of direct labor hours. In the testing department, overhead is applied on the basis Assembly Department Testing Department Total Overhead $79,380 $77,792 $157,172 Direct labor hours Machine hours 21,140 12,261 33,401 7,945 5,959 13,904 Required: 1. Calculate the predetermined overhead rates for the assembly and testing departments. Round your answers to the nearest cent Assembly department overhead rate Testing department overhead rate 3.75 per direct labor hour 13.06 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 79,275 77,824.5 x 3. By how much has each department's overhead been overapplied? Underapplied? Assembly department Testing department Feedback Check My Work Underapplied Overapplied 108 x 32.5 X timated at Bed the