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 $173,760. Estimated direct labor cost was $439,830 for 18,100 hours.

Actual costs for the most recent month are summarized here:

Item Description	Total Cost
Direct labor (1,810 hours)	$	43,984
Indirect costs
Indirect labor		2,410
Indirect materials		3,340
Factory rent		3,200
Factory supervision		4,880
Factory depreciation		5,690
Factory janitorial work		1,180
Factory insurance		1,700
General and administrative salaries		4,200
Selling expenses		5,300

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.