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 $186,120. Estimated direct labor cost was $434,280 for 18,800 hours.

Actual costs for the most recent month are summarized here:

Item Description	Total Cost
Direct labor (1,880 hours)	$	43,429
Indirect costs
Indirect labor		2,430
Indirect materials		3,380
Factory rent		3,260
Factory supervision		4,790
Factory depreciation		5,620
Factory janitorial work		1,290
Factory insurance		1,870
General and administrative salaries		4,160
Selling expenses		5,320

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.