I think the answer for Testing department overhead rate is 4.71, which derives from 569240/120960. I am confused, please show me how do you calculate this answer and round to cent.

Assembly Department Testing Department Total Overhead $532,000 $569,240 $1,101,240 Direct labor hours 126,000 120,960 246,960 Machine hours 83,000 53,950 136,950 Glaser uses departmental overhead rates. In the assembly department, overhead is applied on the basis of direct labor hours. In the testing department, overhead is applied on the basis of machine hours. Actual data for the month of March are as follows: Assembly Testing Department Department Total Overhead $79,800 $85,386 $165,186 Direct labor hours 18,900 18,144 37,044 Machine hours 12,450 8,093 20,543 Required: 1. Calculate the predetermined overhead rates for the assembly and testing departments. Round your answers to the nearest cent. Assembly department overhead rate 4.22 per direct labor hour Testing department overhead rate $ 4.71 X per machine hour 2. Calculate the overhead applied to production in each department for the month of March. If required, round your answers to nearest whole value. Assembly department $ Testing department 3. By how much has each department's overhead been overapplied? Underapplied? Assembly department Testing department