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Windsor Company uses activity-based costing to determine product costs. Some of the entries have been completed to the manufacturing overhead account for the current year, as shown by entry (a) below: Manufacturing Overhead 2,300,000 (a) Required: 1. What does entry (a) represent? Overhead applied O Machine-hours Actual manufacturing overhead cost incurred 2. At the beginning of the year, the company made the following estimates of cost and activity for its five activity cost pools: Activity Cost Pool Labour related Purchase orders Parts management Board etching General factory Activity Measure Direct labour-hours Number of orders Number of part types Number of boards Machine-hours Estimated Overhead Cost $592,000 51,000 357,000 452,000 634, 140 Expected Activity 37,000 DLHS 1,500 orders 396 part types 2,020 boards 81,300 MHS Compute the activity rate (.e., predetermined overhead rate) for each of the activity cost pools. (Note: Round your final answers to 1 decimal place). Activity Cost Pool Labour related Purchase orders Actual Activity per direct labour-hours per order per part type per board Parts management Board etching General factory per machine-hours 3. During the year, actual activity was recorded as follows: Activity Cost Pool Labour related Purchase orders Parts management Board etching General factory Actual Activity 40,300 DLHS 1,290 orders 419 part types 2,190 boards 81,900 MHS Determine the amount of manufacturing overhead cost applied to production for the year. (Note: Round intermediate calculations to 1 decimal place and final answers to the nearest whole dollar amount). Activity Cost Pool Applied Overhead Labour related Purchase orders Parts management Board etching General factory Total $ 0 4. Determine the amount of underapplied or overapplied overhead cost for the year. (Note: Round intermediate calculations to 1 decimal place and final answers to the nearest whole dollar amount). overhead cost