1. South West Publishing bases its predetermined overhead rate on direct labour hours. Estimates and actual results for 2018 are shown below: Estimated overhead Actual overhead Estimated direct labour hours Actual direct labour hours Actual direct labour cost $100,000 $110,000 10,000 10,500 60,000 Required: a) What is the predetermined overhead rate? b) How much overhead would have been applied by South West Publishing to Work in Pro cess during 2018? c) What is the amount of underapplied or overapplied overhead at the end of 2018 for South West Publishing