Sykora, Inc., which uses a predetermined overhead rate based on direct labor hours, estimated total overhead for the year to be $12,000,000 and total direct labor hours to be 320,000 hours.Calculate Sykora's predetermined overhead rate.

In April, Sykora incurred actual overhead costs of $1,050,000 and used 30,000 hours.How much was Sykora's over- or under-applied overhead for the month of April?

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