Cincinnati Corp allocates all Manufacturing Overhead on the basis of Direct Labor Dollars. For 2019, the company's management budgeted $48,000 in MOH, $10,000 Direct Labor Dollars, $4,000 Direct Material Dollars.

Actual MOH for 2019 was $50,000. Actual Direct Materials was $5,000, and Direct Labor was $8,000. Beginning WIP Inventory was $15,000 and Ending WIP was $16,000.

1) What is the MOH rate?

2) What amount of MOH was applied to WIP?

3) By how much was MOH over/under applied?

4) Determine COGM for 2019