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 $182,810. Estimated direct labor cost was $436,210 for 18,100 hours.

Actual costs for the most recent month are summarized here:

Item Description	Total Cost
Direct labor (1,810 hours)	$	43,622
Indirect costs
Indirect labor		2,470
Indirect materials		3,410
Factory rent		3,280
Factory supervision		4,850
Factory depreciation		5,690
Factory janitorial work		1,260
Factory insurance		1,800
General and administrative salaries		4,220
Selling expenses		5,480

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.