At the beginning of the year, Glaser Company estimated the following: Testing Assembly Department Department Total Overhead $654,000 $719,400 $1,373,400 Direct labor hours 125,500 143,070 268,570 Machine hours 76.750 49,120 12870 Glaser uses departmental overhead rates. In the assembly department, overhead is applied on the basis of direct labor hours. In the testing department, overhead is applied a basis of machine hours. Actual data for the month of March are as follows: Testing Assembly Department Department Total Overhead $36,328 Direct labor hours $70,480 15,060 9,210 17,168 $164,809 32,228 15,104 Machine hours 5,894 Required: 1. Calculate the predetermined overhead rates for the assembly and testing departments. Round your answers to the nearest cent. per direct labor hour Assembly department overhead rate Testing department overhead rate 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 Testing department 3. By how much has each department's overhead been overapplied? Underapplied? Assembly department Testing department Predetermined Departmental Overhead Rates, Applying Overhead to Production At the beginning of the year, Hallett Company estimated the following: Cutting Department Sewing Department Total Overhead $240,000 $350,000 $590,000 Direct labor hours 31,200 99,500 130,700 Machine hours 150,000 150,000 Hallett uses departmental overhead rates. In the cutting department, overhead is applied on the basis of machine hours. In the sewing department, overhead is applied on the basis of direct labor hours. Actual data for the month of June are as follows: Cutting Department Total Overhead $20,610 Sewing Department $35,750 8,600 $56,360 11,400 Direct labor hours 2,800 Machine hours 13,640 13,640 Required: 1. Calculate the predetermined overhead rates for the cutting and sewing departments. Round your answers to the nearest cent. Cutting department per machine hour Sewing department per direct labor hour 2. Calculate the overhead applied to production in each department for the month of June. Use overhead application rates that are rounded to the nearest cent in your calculations, and round your final answers to the nearest dollar Cutting department Sewing department 3. By how much has each department's overhead been overapplied or underapplied? Cutting department Sewing department Protren Next >