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

$$182,160.$ Estimated direct labor cost was $$473,220$ for $19,800$ hours.

Actual costs for the most recent month are summarized here:

Required:

Calculate the predetermined overhead rate.

Calculate the amount of applied manufacturing overhead.

Calculate actual manufacturing overhead costs.

Compute over$-$ or underapplied overhead.