Calculating Departmental Overhead Rates and Applying Overhead to Production At the beginning of the year, Glaser Company estimated the following: Assembly Testing Department Department Total Overhead $656,000 5590,400 $1.246.400 Direct labor hours 58.500 42.120 100.620 Machine hours 100,750 58,435 159.185 Glaser uses departmental overhead rates. In the assembly department, overheats 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 follows: Assembly Testing Department Department Total Overhead $59,010 $53,136 $112.175 Direct labor hour 5.265 3,79: Machine hours 9,068 5.250 14.327 Required: 1. Calculate the predetermined overned rates for the assembly and testing departments. Round your answers to the nearest cant. Assembly department overhead rate per direct labor hour Testing department overhead rate per machine how 2. Calculate the overhead applied to production in each department for the month of March Frequired, round your answers to nearest whole value Assembly department Testing department Required: 1. Calculate the predetermined overhead rates for the assembly and testing departments. Round your answers to the nearest cent. Assembly departhet 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? Underapplied? Underapplied Assembly department Testing department Underapplied