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 $180,180. Estimated direct labor cost was $427,700 for 18,200 hours.

Actual costs for the most recent month are summarized here:

Item Description	Total Cost
Direct labor (1,820 hours)	$	42,771
Indirect costs
Indirect labor		2,520
Indirect materials		3,470
Factory rent		3,340
Factory supervision		4,850
Factory depreciation		5,730
Factory janitorial work		1,120
Factory insurance		1,800
General and administrative salaries		4,300
Selling expenses		5,440

Required:
1.	Calculate the predetermined overhead rate. (Round your answer to 2 decimal places.

2.	Calculate the amount of applied manufacturing overhead:

3.	Calculate actual manufacturing overhead costs

4.	Compute over- or underapplied overhead