Sylvan Company uses activity-based costing to determine product costs for external financial reports. Some of the entries have been completed to the manufacturing overhead account for the current year, as shown by entry (a) below: Manufacturing Overhead 2,345,000 Required: 1. What does entry (a) represent? Actual manufacturing overhead cost incurred Overhead applied O Machine-hours 2. At the beginning of the year, the company made the following estimates of cost and activity for its five activity cost pools: Activity Cost Pool Labour related Durchase orders Parts management Board etching General factory Activity Measure Direct labour-hours Number of orders Number of part types Number of boards Machine-hours Estimated Overhead Cost Expected Activity 9585.000 39,000 DE 42.280 1,510 orders 363,000 399 part types 450.000 2,020 boards 672,350 79,100 M Compute the activity rate (e, predetermined overhead rate) for each of the activity cost pools. (Round your final answers to 1 decimal place.) Activity Cost Pool Labour related Purchase orders Parts management Board etching General factory Actual Activity per direct labour hours per order per part type per board per machine hours 3. During the year, actual activity was recorded as follows: Activity Control Labour related Purchase orders Parts management Board etching General factory Actual Activity 39,500 DLES 1,310 orders 420 part types 2,190 boards 81,200 RS Determine the amount of manufacturing overhead cost applied to production for the year (Round intermediate calculations to 1 decimal place and final answers to the nearest whole dollar amount.) Applied Overhead Activity Cost Pool Labour related Purchase orders Parts management Board etching General factory Total $ 4. Determine the amount of underapplied or overapplied overhead cost for the year (Round intermediate calculations to 1 decimal place and final answers to the nearest whole dollar amount.) overhead cost