Predetermined Departmental Overhead Rates, Applying Overhead to Production At the beginning of the year, Jonson Company estimated the following: Firing Department Polishing Department Total Overhead $405,000 $110,000 $515,000 Direct labor hours 28,750 100,000 128,750 Kiln hours 90,000 90,000 Jonson uses departmental overhead rates. In the firing department, overhead is applied on the basis of kiin hours (number of hours spent in the gas fired kiln). In the polishing department, overhead is applied on the basis of direct labor hours. Actual data for the month of July are as follows: Firing Department Polishing Department Total Overhead $34,000 $9,370 $43,370 Direct labor hours 2,350 8,600 10.950 Kiin hours 7,400 7.400 Required: 1. Calculate the predetermined overhead rates for the firing and polishing departments. Round your answers to the nearest cent. Firing department overhead rate 4.5 per Kit hour Check My Work Previous Next 1. Calculate the predetermined overhead rates for the firing and polishing departments. Round your answers to the nearest cent. Firing department overhead rate 4.5 per Kiln hour Polishing department overhead rate 0.8544 X per direct labor hour 2. Calculate the overhead applied to production in each department for the month of July. Overhead applied to firing in July 33,300 Overhead applied to polishing in July 3. By how much has each department's overhead been overapplied or underapplied? Firing department overhead variance 700 Underapplied 2,022 X Overapplied Polishing department overhead variance Feedback