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 $172,040. Estimated direct labor cost was $456,280 for 18,700 hours.

Actual costs for the most recent month are summarized here:

Item Description	Total Cost
Direct labor(1,870 hours)	$	45,629
Indirect costs
Indirect labor		2,520
Indirect materials		3,380
Factory rent		3,340
Factory supervision		4,730
Factory depreciation		5,660
Factory janitorial work		1,140
Factory insurance		1,880
General and administrative salaries		4,210
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.