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 $176,640. Estimated direct labor cost was $449,280 for 19,200 hours.

Actual costs for the most recent month are summarized here:

Item Description	Total Cost
Direct labor (1,920 hours)	$	44,929
Indirect costs
Indirect labor		2,410
Indirect materials		3,390
Factory rent		3,370
Factory supervision		4,770
Factory depreciation		5,710
Factory janitorial work		1,220
Factory insurance		1,810
General and administrative salaries		4,250
Selling expenses		5,470

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.