Windsor Company uses activity-based costing to determine product costs. Some of the entries have been completed to the manufacturing overhead account for the current year, as shown by entry (a) below:

Manufacturing Overhead
(a)	2,306,000

Required:

1. What does entry (a) represent?

multiple choice

Overhead applied

Machine-hours

Actual manufacturing overhead cost incurred

2. At the beginning of the year, the company made the following estimates of cost and activity for its five activity cost pools:

Activity Cost Pool	Activity Measure	Estimated Overhead Cost			Expected Activity
Labour related	Direct labour-hours	$	546,000		42,000	DLHs
Purchase orders	Number of orders		39,520		1,520	orders
Parts management	Number of part types		360,000		396	part types
Board etching	Number of boards		452,000		2,000	boards
General factory	Machine-hours		594,000		79,200	MHs

Compute the activity rate (i.e., predetermined overhead rate) for each of the activity cost pools. (Note: Round your final answers to 1 decimal place).

Activity Cost Pool	Actual Activity
Labour related		per direct labour-hours
Purchase orders		per order
Parts management		per part type
Board etching		per board
General factory		per machine-hours

3.. During the year, actual activity was recorded as follows:

Activity Cost Pool	Actual Activity
Labour related	39,900	DLHs
Purchase orders	1,290	orders
Parts management	420	part types
Board etching	2,170	boards
General factory	82,600	MHs

Determine the amount of manufacturing overhead cost applied to production for the year. (Note: Round intermediate calculations to 1 decimal place and final answers to the nearest whole dollar amount).

Activity Cost Pool	Applied Overhead
Labour related
Purchase orders
Parts management
Board etching
General factory
Total	$0

4. Determine the amount of underapplied or overapplied overhead cost for the year. (Note: Round intermediate calculations to 1 decimal place and final answers to the nearest whole dollar amount).