Harwer Inc. has a job-order costing system. The company's fiscal year starts on January 1 and ends on December 31. The company uses predetermined overhead rates to allocate manufacturing overhead cost to individual jobs. The predetermined overhead rate in Department A is based on machine hours, and the rate in Department B is based on direct materials cost. At the beginning of the most recent year, the company's management made the following estimates for the year: Department A Department B 84,300 169,900 Machine hours Direct labour-hours Direct materials cost 42,800 67,900 $187,000 $314,000 Direct labour cost $254,000 $645,000 Manufacturing overhead cost $514,000 $850,000 Job 208 entered into production on March 5 and was completed on August 20. The company's cost records show the following information about the job: Department A Department B 311 261 59 82 Machine hours Direct labour-hours Direct materials cost Direct labour cost $1,200 $1,640 $1,770 $980 At the end of the year, the records of Harwer Inc. showed the following actual cost and operating data for all jobs worked on during the fiscal year: Department A Department B Machine hours 82.900 21,000 40,300 65,400 Direct labour-hours Direct materials cost Direct labour cost $246,000 $268,000 $272.000 $648,000 Manufacturing overhead cost $395,000 $753,000 1. What is the predetermined overhead rate for Department A (expressed in dollars, rounded to 2 decimals)? (2 marks) 2. What is the predetermined overhead rate for Department B (expressed in dollars, rounded to 2 decimals)? (2 marks) 3. What is the total overhead cost allocated to job 208 (rounded to the nearest dollar)? (2 marks) 4. Were department A's overhead costs over or underapplied? (1 mark) O Department A's overhead costs for the year were overapplied. Department A's overhead costs for the year were underapplied. 5. How much were department A's overhead costs over or underapplied by? Enter your answer as a positive number. Make sure you carry through all digits from previous responses and round your final response to the nearest dollar. (1 mark) 6. Were department B's overhead costs over or underapplied? (1 mark) Department B's overhead costs for the year were overapplied. Department B's overhead costs for the year were underapplied. 7. How much were department B's overhead costs over or underapplied by? Enter your answer as a positive number. Make sure you carry through all digits from previous responses and round your final response to the nearest dollar. (1 mark)