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Verizox 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 $300,000. Estimated direct labor cost was $400,000 for 20,000 hours.

Actual costs for the most recent month are summarized here:

Item Description	Total Cost
Direct labor (1,500 hours)	$	33,000
Indirect costs
Indirect labor		4,500
Indirect materials		2,500
Factory rent		4,200
Factory supervision		4,700
Factory depreciation		5,600
Factory janitorial work		1,200
Factory insurance		2,600
General and administrative salaries		3,100
Selling expenses		2,300

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. (Input the amount as positive value.)