Verilog Company uses a job order cost system with manufacturing overhead applied to products based on direct labor hours. At the beginning of the most recent year, the company estimated its manufacturing overhead cost at $181,420. Estimated direct labor cost was $449,690 for 19,300 hours. Actual costs for the most recent month are summarized here: Item Description Total Cost Direct labor (1,930 hours) $ 44,970 Indirect costs Indirect labor 2,570 Indirect materials 3,310 Factory rent 3,300 Factory supervision 4,890 Factory depreciation 5,800 Factory janitorial work 1,180 Factory insurance 1,840 General and administrative salaries 4,180 Selling expenses 5,310

Required: 1. Calculate the predetermined overhead rate.

2. Calculate the amount of applied manufacturing overhead.

3. Calculate actual manufacturing overhead costs.

4. Compute over- or underapplied overhead.