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	$590,000			$595,900			$1,185,900
Direct labor hours	198,500			152,845			351,345
Machine hours	103,250			116,672			219,922

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 of machine hours. Actual data for the month of March are as follows:

	Assembly Department			Testing Department			Total
Overhead	$88,500			$89,385			$177,885
Direct labor hours	29,775			22,927			52,702
Machine hours	15,488			17,501			32,989

Required:

1. Calculate the predetermined overhead rates for the assembly and testing departments. Round your answers to the nearest cent.

Assembly department overhead rate	2.97
Testing department overhead rate	5.11

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	88,432
Testing department	???

3. By how much has each department's overhead been overapplied? Underapplied?

Assembly department	Underapplied	68
Testing department	Overapplied	???

For the blank questions, I keep getting it incorrect. #2 for testing overhead, I came up with 89,403.11 (5.11*17501) so I rounded down to 89403, and it was wrong. - should I have rounded up?

#3 I have 89385-89403 and came up with 18, which was also incorrect.