Overhead $556,000 $494,840 $1,050,840 Direct labor hours 82,000 54,940 136,940 Machine hours 50,000 43,000 93,000 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 $61,160 $54,432 $115,592 Direct labor hours 9,020 6,043 15,063 Machine hours 5,500 4,730 10,230 Required: 1. Calculate the predetermined overhead rates for the assembly and testing departments. Round your answers to the nearest cent. Assembly department overhead rate per direct labor hour Testing department ferhead rate 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