Klinger Company Estimates That Annual Manufacturing Overhead Costs Will Be

Klinger Company estimates that annual manufacturing overhead costs will be $4800000 for 2017. The actual overhead costs at the end of 2017 are $4980000. Activity base information for 2017 follows: $$\begin{array} { l r r } \text { Activity Base } & \text { Estimated } & { \text { Actual } } \\\hline \text { Direct Labor Cost } & \$ 3,000,000 & \$ 3,150,000 \\\text { Direct Labor Hours } & 200,000 & 212,000 \\\text { Machine Hours } & 150,000 & 152,000\end{array}$$ Instructions
(a) Compute the predetermined overhead rate for each activity base.
(b) Compute the amount of overhead applied in 2017 for each activity base.
(c) Compute the amount of under- or overapplied overhead for 2017 for each activity base.