CHAMPIONManufacturing Company uses a normal costing system. The activity base for all overhead costs is direct labor hours. All goods which were produced during the period were completed and sold during the period. Costs of manufacturing and non-manufacturing for the current period are:

	Estimated	Actual
Fixed selling expenses	$200,000	250,000
Number of units produced	1,000	1,800
Administrative expenses	$500,000	500,000
Direct labor	$128,000	240,000
Direct materials	$125,000	120,000
Direct labor hours	3,000	5,000
Indirect labor	$130,000	135,000
Indirect materials	$200,000	110,000
Other factory overhead	$100,000	350,000
Variable selling expenses	$140,000	121,000

Required:

Calculate Pre-determined Overhead Rate,

Calculate Applied Manufacturing overhead (MOH),

Calculate the cost of 1 unit of the product (cost/unit),

Calculate Over/underapplied Manufacturing overhead