Impa Inc. applies overhead based upon machine hours. At the beginning of 2018, Impa estimated overhead to be $400,000, machine hours to be 25,000, and direct labor hours to be 40,000. During April, Impa has 3,000 direct labor hours and 4,500 machine hours. What is the amount of overhead applied for April?

On january 8, the end of the first weekly pay period of the year, regis company's payroll register showed that its employees earned $22,760 of office salaries and $70,840 of sales salaries. withholdings from the employees' salaries include fica social security taxes at the rate of 6.20%, fica medicare taxes at the rate of 1.45%, $13,260 of federal income taxes, $1,450 of medical insurance deductions, and $860 of union dues. no employee earned more than $7,000 in this first pay period. required: 1.1 calculate below the amounts for each of these four taxes of regis company. regis’s merit rating reduces its state unemployment tax rate to 3% of the first $7,000 paid to each employee. the federal unemployment tax rate is 0.60