Mallard's Manufacturing made the following estimates for the coming year:

Total labor hours for the year:			1,123,000
Total machine hours for the year:			4,670,123
Total manufacturing overhead for the year:		$3,200,000
Actual results for June were as follows:
Labor hours				11,345
Machine hours				40,000
Manufacturing overhead				$36,235

a. Determine the predetermined overhead rate per labor hour for the current year.

Overhead rate round to 2 decimals

b. Using the predetermined overhead rate per labor hour, determine the manufacturing overhead applied to Work-in-Process during June.

Overhead $ applied round to 2 decimals

c. As of June 1, actual overhead was equal to the planned. Determine the cumulative amount of any overapplied or underapplied overhead at the end of June.

Actual - Applied round to 2 decimals

d. Was the overhead under or over applied?

Under (U) or Over (O) Mallard's Manufacturing made the following estimates for the coming year:

Total labor hours for the year:			1,123,000
Total machine hours for the year:			4,670,123
Total manufacturing overhead for the year:		$3,200,000
Actual results for June were as follows:
Labor hours				11,345
Machine hours				40,000
Manufacturing overhead				$36,235

a. Determine the predetermined overhead rate per labor hour for the current year.

Overhead rate round to 2 decimals

b. Using the predetermined overhead rate per labor hour, determine the manufacturing overhead applied to Work-in-Process during June.

Overhead $ applied round to 2 decimals

c. As of June 1, actual overhead was equal to the planned. Determine the cumulative amount of any overapplied or underapplied overhead at the end of June.

Actual - Applied round to 2 decimals

d. Was the overhead under or over applied?

Under (U) or Over (O)