The following data pertain to the Aquarius Hotel Supply Company for the year just ended.

Budgeted sales revenue	$	945,000
Budgeted manufacturing overhead		650,000
Budgeted machine hours (based on practical capacity)		20,000
Budgeted direct-labor hours (based on practical capacity)		25,000
Budgeted direct-labor rate per hour		13
Actual manufacturing overhead		690,000
Actual machine hours		22,000
Actual direct-labor hours		26,000
Actual direct-labor rate per hour		14

Compute the firms predetermined overhead rate for the year using each of the following common cost drivers: (Round your answers to 2 decimal place.)

Machine Hour__________________per machie hour

Direct Labor hours_______________per direct labor hour

Direct labor dollars_______________per direct labor dollar

Calculate the overapplied or underapplied overhead for the year using each of the following cost drivers

Machine hours

Direct Labor hours

Direct labor dollars