Required:

Calculate the predetermined overhead rates for the assembly and testing departments. Round your answers to the nearest cent.

Assembly department overhead rate

Testing department overhead rate

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

$

By how much has each department's overhead been overapplied? Enter the amount and then select either "Overapplied" or "Underapplied". If applicable, enter

overapplied amounts beginning with a minus $(-)$ sign.

Assembly departmentCalculating Departmental Overhead Rates and Applying Overhead to Production

At the beginning of the year, Glaser Company estimated the following:

applied on the basis of machine hours. Actual data for the month of March are as follows:

Required:

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 overhead rate

$

per machine hour