Testing Department Department Total Overhead $433,000 $441,660 $874,660 Direct labor hours 43,500 28,275 71,775 Machine hours 96,000 116,160 212,160 Glaser uses departmental overhead rates. In the assembly department, overhead is applied overhead is applied on the basis of machine hours. Actual data for the month of March are as follows: on the basis of direct labor hor Assembly Testing Department Department Total Overhead $38,970 $39,749 $78,719 Direct labor hours 3,915 2,545 6,460 achine hours 8,640 10,454 19,094 equired: Calculate the predetermined overhead rates for the assembly and testing departments. Round your answers to the nea sembly department overhead rate per direct labor hour 9.95 tinn denatment overhead rate Overhead $38,970 $39,749 $78,719 Direct labor hours 3,915 2,545 6,460 Machine hours 8,640 10,454 19,094 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 9.95 Testing department overhead rate 3.80 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 85,968 X 9,671 X Testing department 3. By how much has each department's overhead been overapplied? Underapplied? 46,998 X Overapplied X Assembly department Underapplied 30,078 X Testing department