Calculating Departmental Overhead Rates and Applying Overhead to Production At the beginning of the year, Glaser Company estimated the following: Glaser uses departmental overhead rates. In the assembly department, overhead is applied on the basis of direct labor hours. In the teatung department, overhead is applied on the basis of machine hours. Actual data for the month or March are as follows: 1. Calculate the predetermined overhead rates for the assembly and testing dopartments. Round your answers to the nearest cent. Assembly department overheod rate per direct labor nour As Te 2. Calculate the overhead applied to production in each department for the month of March. If required, round your answers to nearest whole value. 3. By how much has each department's overhead been overapplied? Enter the arfount pnd theh select either "Overapplied" or "Underapplied", If applicable, enter overapplied amounts beginning with a minus () sign