Gonzalez, Inc. manufactures stereo speakers in two factories; one in Vandalia, Illinois and another in Merced, California. The Vandalia factory uses direct labor hours (DLHs) for its overhead rate and the Merced factory uses machine-hours (MHs) for its overhead rate. Information related to both plants for last year is presented below:

		Vandalia factory	Merced factory
	Estimated manufacturing overhead	$4,845,000	$2,175,000
	Estimated amount of allocation base	(a)______________	150,000 MHs
	Predetermined overhead rate	$19 per DLH	(d)______________
	Actual amount of allocation base	(b)______________	152,000 MHs
	Actual manufacturing overhead	$4,815,000	$2,110,000
	Applied manufacturing overhead	$4,655,000	(e)_______________
	Under or overapplied overhead (indicate the dollar amount and whether it is over or underapplied)	(c)______________	(f)_______________

Required:

Fill in the lettered blanks above. SHOW YOUR CALCULATIONS BELOW (For partial credit)!