Gonzalez, Inc. manufactures stereo speakers in two factories; one in Vandalia, Illinois and another in Modesto, California. The Vandalia factory uses DL$ for its overhead rate and the Modesto factory uses machine hours (MHs) for its overhead rate. Information related to both plants for last year is presented below:

Vandalia factory

Modesto factory

Estimated manufacturing overhead

$1,000,000

$1,600,000

Estimated amount of allocation base

(a)______________

200,000 MHs

Predetermined overhead rate

$10 per DL$

(d)______________

Actual amount of allocation base

(b)______________

190,000 MHs

Actual manufacturing overhead

$1,092,500

$1,472,500

Applied manufacturing overhead

$1,010,000

(e)_______________

Under or overapplied overhead

(c)______________

(f)_______________

Required:

Fill in the lettered blanks above. SHOW YOUR CALCULATIONS.