Super Sound Inc manufactures stereo speakers in two factories: one in Vandalia, Illinois and another in Modesto, California. The Vandalia factory uses direct labor cost (DL$) for its overhead rate and the Modesto factory uses machine-hours (MHs) for its overhead rate. Information related to both plants for last year is presented below: Overhead: Vandalia factory Modesto factory Estimated total manufacturing overhead cost $1,200,000 $1,600,000 Estimated total amount of allocation base (a) 200,000 MHS $10 per DL! (d) MHS Predetermined overhead rate Actual amount of allocation base (b) 195,000 MHS $1,092,500 $1,550,000 Actual manufacturing overhead Applied manufacturing overhead $1,025,000 Under or (over)applied overhead (c) (). Required: 1) Fill in the lettered blanks above. 2) Should either of the factories review how the pre-determined OH rate is calculated