Use the following data for questions 42-45:

The John Kinky Toy Company applies factory overhead to jobs on the basis of Machine hours in the Feather Department.The following information was made available:

Estimated factory overhead costs for the year . . . . . . . . . . $30,000

Estimated machine hours for the year. . . . . . . . . . . . . . . . . 12,000 hours

Actual machine hours used in May . . . . . . . . . . . . . . . . . . . .1,150 hours

Actual factory overhead costs for May. . . . . . . . . . . . . . . . $2,400

1. determine the predetermined factory overhead rate for the Feather Department using the budget information above.Overhead Rate
2. Determine the amount of factory overhead to be applied to production for May in the Feather department using actual machine hours costs for May. Overhead Applied:
3. Determine the balance of the Feather Department factory overhead account as of May 31. Balance:
4. Indicate whether the balance of the Feather Department factory overhead account represents overapplied or underapplied factory overhead.