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 $179,520. Estimated direct labor cost was $441,320 for 18,700 hours.

Actual costs for the most recent month are summarized here:

Item Description	Total Cost
Direct labor (1,870 hours)	$	44,133
Indirect costs
Indirect labor		2,560
Indirect materials		3,360
Factory rent		3,220
Factory supervision		4,790
Factory depreciation		5,680
Factory janitorial work		1,260
Factory insurance		1,770
General and administrative salaries		4,210
Selling expenses		5,360

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.