The following information was reported $by$ Fyfe Company relating $to$ its first year $of$ operations. Note that Fyfe has only identified direct labor and direct materials $as$ direct costs.

Item Expected Cost Actual Cost

Advertising Expenditures $$156,800$ $$147,400$

Depreciation $on$ Factory Equipment $$546,000$ $$551,600$

Direct Labor $$1,036,000$ $$1,120,000$

Direct Materials $$1,268,000$ $$1,262,600$

Factory Supplies $$288,500$ $$293,900$

Head Office Administrative Expenses $$363,000$ $$354,500$

Head Office Salaries $$339,100$ $$344,700$

Heating $in$ Factory $$129,300$ $$135,200$

Income Taxes $$250,800$ $$244,900$

Machine Repair and Maintenance $$108,800$ $$100,100$

Production Supervisor Wages $$126,700$ $$136,500$

Rent for Factory $$946,700$ $$941,400$

Office Supplies $$114,400$ $$120,200$

Selling Expenses

$$490,500$ $$495,600$

Total $$6,164,600$ $$6,248,600$

Fyfe Company allocates manufacturing overhead using a predetermined overhead rate. Fyfe uses direct labor hours $asan$ allocation base and estimates $37,000$ direct labor hours for the year.

a What $is$ the total estimated manufacturing overhead cost?

$Do$ not enter dollar signs $or$ commas $in$ the input boxes.

Estimated Manufacturing Overhead Costs: $Answer for part $1$

$2146000$

$b$ What $is$ the predetermined overhead rate?

Round your answer $to2$ decimal places.

Predetermined overhead rate: $Answer for part $2$

$58$

per hour

$cIf$ the hourly rate for direct labor $is$ $$28,$ what $is$ the manufacturing overhead applied $to$ production?

Round your answer $to$ the nearest whole number.

Actual Labor Hours Worked: Answer field $1$ for part $3$

$37000$

hours

Applied Manufacturing Overhead: $Answer field $2$ for part $3$

$d$ What $is$ the overallocated $or$ underallocated manufacturing overhead for this year? Assume the wage rate $is$ still $$\frac{28}{h}r.$

Total Actual Manufacturing Overhead: $Answer field $1$ for part $4$

Answer field $2$ for part $4$

: Answer field $3$ for part $4$