The Cost Department of Gainesville Company applies factory overhead to jobs and products on the basis of predetermined cost center overhead rates. In each of the two producing departments, two cost centers have been set up. For the coming year, the following estimates and other data have been made available:

Required:
(1) Compute the annual normal cost center overhead rates, based on the estimated machine hours in Department 10 and the estimated direct labor hours in Department 20.
(2) Calculate applied factory overhead for the four cost centers and the two producing departments on the basis of the following actual machine or labor hours used or worked during February:

(3) Compute the over- or under applied factory overhead for the two producing departments. Actual factory overhead in December 10 amounted to $9,430 and in December 20 to $4,005.

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Estimated Annual Variable $23,400 Estimated Annual Hours Fa Overhead Fixed Total Department 10 Cost Center 10-1 Cost Center 10-2 $14,040 26,910 $37,440 70,200 15,600 23,400 43,290 Department 20 Cost Center 20-1.. Cost Center 20-2 . 8,320 6.240 $29,900 26,000 $21,580 26,000 20,800 19,760 Cost Centers 10-1 10220120-2 Machine... Labor hours 1,220 2,000 2,250 1,650