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 $182,000. Estimated direct labor cost was $453,180 for 18,200 hours. Actual costs for the most recent month are summarized here:

Item Description	Total Cost
Direct Labor (1,820 hours)	$45,319
Indirect Costs
Indirect Labor	2,420
Indirect Materials	3,350
Factory Rent	3,220
Factory Supervision	4,830
Factory depreciation	5,720
Factory janitorial work	1,190
Factory insurance	1,800
General and administrative salaries	4,140
Selling Expenses	5,350

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.