Figure 7 the following information was extracted from the accounting records of Williams company.

Standard cost data for product X:

direct materials: 5 pounds of material Y at $10/pound

direct labor: 3 hours of direct labor at $20/hour

overhead - ?

Flexible budget for total overhead for the year:

$270000 of fixed cost plus $4 of direct labor hour

number of units of product X to be produced during the year

10000 units

actual total overhead for august $33763

direct labor hours worked in august 2600

number of units of product X produced during august 917

Refer to figure 7.

the standard predetermined overhead rate is?

the amount of over/under applied overhead using standard costing would be?