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 $175,680. Estimated direct labor cost was $452,010 for 18,300 hours.

Actual costs for the most recent month are summarized here:

Item Description	Total Cost
Direct labor (1,830 hours)	$	45,202
Indirect costs
Indirect labor		2,580
Indirect materials		3,440
Factory rent		3,230
Factory supervision		4,820
Factory depreciation		5,670
Factory janitorial work		1,210
Factory insurance		1,800
General and administrative salaries		4,280
Selling expenses		5,430

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.