Calculating Departmental Overhead Rates and Applying Overhead to Production At the beginning of the year, Glaser Company estimated the following: Assembly Department Testing Department Total Overhead $425,000 $454,750 $879,750 Direct labor hours 172,000 192,640 364,640 Machine hours 1 114,000 135,660 249,660 Glaser uses departmental overhead rates. In the assembly department, overhead is applied on the basis of direct labor hours. In the te applied on the basis of machine hours. Actual data for the month of March are as follows: Assembly Testing Department Department Total Overhead 546,750 $50,023 $96,773 Direct labor hours 18,920 21,190 40,110 Machine hours 12,540 14,923 27,463 Required: 1. 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 Machine hours 1 12.540 Required: 1. Calculate the predetermined overhead rates for the assembly and testing departments, Round your answers to the nearest cent. Assembly department overhead rate per direct tabor 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? Assembly department Testing department