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 $195,940. Estimated direct labor cost was $479,180 for 19,400 hours.

Actual costs for the most recent month are summarized here:

Item Description	Total Cost
Direct labor (1,940 hours)	$	47,919
Indirect costs
Indirect labor		2,550
Indirect materials		3,480
Factory rent		3,210
Factory supervision		4,800
Factory depreciation		5,790
Factory janitorial work		1,280
Factory insurance		1,880
General and administrative salaries		4,210
Selling expenses		5,500

:

1.

Calculate the predetermined overhead rate.

(Round your answer to 2 decimal places.)

Predetermine Overhead rate? $_________ Per DL Hour

2.	Calculate the amount of applied manufacturing overhead. Applied Manufacturing Overhead?________

3.	Calculate actual manufacturing overhead costs. Actual Manufacturing Overhead Costs?______ 4. Compute over or underpaid overhead. Overhead?________