I can't seem to get these 4 answers correct, not sure if its a rounding error or if my math is wrong: other answers I've tired were:

2a) 1.48

2b. 680800, 690000

2c. 16,000, 15800

3a 72.00, 71.05

3c10,000, 9975

PA2-7 (Algo) Selecting an Allocation Base and Analyzing Manufacturing Overhead [LO 2-3, 2-5) Amberjack Company is trying to decide on an allocation base to use to assign manufacturing overhead to jobs. The company has always used direct labor hours to assign manufacturing overhead to products, but it is trying to decide whether it should use a different allocation base such as direct labor dollars or machine hours. Actual and estimated data for manufacturing overhead, direct labor cost, direct labor hours, and machine hours for the most recent fiscal year are summarized here: Manufacturing overhead cost Direct labor cost Direct labor hours Machine hours Estimated Value $ 604,000 $ 406,000 17,500 hours 8,500 hours Actual Value $ 665,000 $ 460,000 19,000 hours 9,500 hours Required: 1. Based on the company's current allocation base (direct labor hours), compute the following: a. Predetermined overhead rate. (Round your answer to 2 decimal places.) b. Applied manufacturing overhead. (Round your intermediate calculations to 2 decimal places and final answer to the nearest whole dollar amount.) c. Over- or underapplied manufacturing overhead. (Round your intermediate calculations to 2 decimal places and final answer to the nearest whole dollar amount.) 2. If the company had used direct labor dollars (instead of direct labor hours) as its allocation base, compute the following: a. Predetermined overhead rate. (Round your answer to 2 decimal places, i.e. 3.63%) b. Applied manufacturing overhead. (Round your intermediate calculations to 2 decimal places and final answer to the nearest whole dollar amount.) c. Over- or underapplied manufacturing overhead. (Round your intermediate calculations to 2 decimal places and final answer to the nearest whole dollar amount.) 3. If the company had used machine hours (instead of direct labor hours) as its allocation base, compute the following: a. Predetermined overhead rate. (Round your answer to 2 decimal places.) b. Applied manufacturing overhead. (Round your intermediate calculations to 2 decimal places and final answer to the nearest the nearest whole dollar amount.) 3. If the company had used machine hours (instead of direct labor hours) as its allocation base, compute the following: a. Predetermined overhead rate. (Round your answer to 2 decimal places.) b. Applied manufacturing overhead. (Round your intermediate calculations to 2 decimal places and final answer to the nearest whole dollar amount.) c. Over- or underapplied manufacturing overhead. (Round your intermediate calculations to 2 decimal places and final answer to the nearest whole dollar amount.) 4. Based on last year's data alone, which allocation base would have provided the most accurate measure for applying manufacturing overhead costs to production? Answer is complete but not entirely correct. 1a $ 34.51 per direct labor hour 1b. Predetermined Overhead Rate Applied Manufacturing Overhead Manufacturing Overhead $ 655,690 1c. Underapplied by $ 9,310 1.49 X % of direct labor cost 2a Predetermined Overhead Rate 2b. $ 685,400 X 2c. Overapplied by $ $ 20,400 X 71.06 per machine hour . Applied Manufacturing Overhead Manufacturing Overhead Predetermined Overhead Rate Applied Manufacturing Overhead Manufacturing Overhead Most accurate measure 3b. $ 674,976 X 3c. $ 9,976 X Overapplied by Direct Labor Hours 4