Haldane Company estimates that its overhead costs for 2014 will be $205,900 and output in units of product will be 290,000 units.

Required:
a.	Calculate Haldanes predetermined overhead rate based on expected production. (Round your answer to 2 decimal places.)

b.	If 29,000 units of product were made in March 2014, how much overhead cost would be allocated to the Work in Process Inventory account during the month? (Do not round intermediate calculations. Round your final answer to the nearest dollar amount.)

c.	If actual overhead costs in March were $19,890, would overhead be overapplied or underapplied and by how much? (Do not round intermediate calculations. Round your final answer to the nearest dollar amount.)