Computer Parts, Inc., a manufacturer of computer chips, employs activity-based costing. The following budgeted data for each of the activity cost pools are provided below for the year.

Activity Cost Pools	Estimated Overhead	Expected Use of Cost Drivers per Activity
Ordering and receiving	$100,000	15,000 orders
Etching	440,000	60,000 machine hours
Soldering	1,560,000	440,000 labour hours

In the year, the company had 11,000 orders and used 50,000 machine hours, and labour hours totalled 500,000.

Please using the data provided to answer the following questions:

(a) What is the pre-determined overhead rate for each of the following activities?

Ordering and receiving: $ ______ per order Etching: $ _______ per machine hour Soldering: $ ________ per labour hour

(b) What is the amount of overhead applied to each activity?

Ordering and receiving $ __________ Etching: $ ______ Soldering: $ ________

(c) What is the total applied overhead? _________

(d) If the actual total overhead cost was $2,430,000 was the overhead under- or over-applied and by how much?