Gomez, Inc., costs products using a normal costing system. The following data are available for last year:

Budgeted:
Overhead		$378,000
Machine hours		84,000
Direct labor hours		10,800
Actual:
Overhead		$377,200
Machine hours		82,300
Direct labor hours		10,500
Prime cost		$332,500
Number of units		100,000

Overhead is applied on the basis of direct labor hours.

Required:

1. What was the predetermined overhead rate? $fill in the blank 1 per direct labor hour

2. What was the applied overhead for last year? $fill in the blank 2

3. Was overhead over- or underapplied, and by how much?

Overapplied overheadUnderapplied overhead

= $fill in the blank 4

4. What was the total cost per unit produced? (Carry your answer to four significant digits.) $fill in the blank 5 per unit