Klinger Company estimates that annual manufacturing overhead costs will be $4,800,000 for 2019. The actual overhead costs at the end of 2019 are $4,980,000. Activity base information for 2019 follows:

Activity Base Estimated Actual

Direct Labor Cost $3,000,000 $3,150,000

Direct Labor Hours 200,000 212,000

Machine Hours 150,000 152,000

Instructions

(a) Compute the predetermined overhead rate for each activity base.

(b) Compute the amount of overhead applied in 2019 for each activity base.

(c) Compute the amount of under- or overapplied overhead for 2019 for each activity base.