Use the following information for Questions 1 a) and 1 b): a) At the beginning of the year, Juju Sdn. Bhd. estimated the following: Polishing Department Overhead Direct labour hours Kiln hours Firing Department RM 405,000 28,750 90,000 Overhead Direct labour hours Kiln hours RM 110,000 100,000 0 Refer to the information for Juju Sdn. Bhd. above. Juju uses departmental overhead rates. In the firing department, overhead is applied on the basis of kiln hours (number of hours spent in the gas-fired kiln). In the polishing department, overhead is applied on the basis of direct labor hours. Actual data for the month of June are as follows: Polishing Department Firing Department RM 34,000 2,350 7,400 Total RM 515,000 128,750 90,000 RM 9,370 8,600 0 Total RM 43,370 10,950 7,400 Required: i) Calculate the predetermined overhead rates for the firing and polishing departments. ii) Calculate the overhead applied to production in each department for the month of June. iii) Identify whether overhead variance for each department has been overapplied or underapplied?