15. (LO 5; Predetermined OH rates and underapplied/overapplied OH) Letterman Glassworks had the following information in its Work in Process Inventory account for June 2008: Work in Process Inventory Beginning Balance 5,000 Materials added 75,000 Labour (10,000 DLH) 45,000 Applied Overhead 60,000 17,500 Transferred Out 167,500 Ending Balance All workers are paid the same rate per hour. Manufacturing overhead is applied to Work in Process Inventory on the basis of direct labour hours. The only work left in process at the end of the month had a total of 1,430 direct labour hours accumulated to date. Required: What is the total predetermined overhead rate per direct labour hour? b. What amounts of material, labour, and overhead are included in the ending Work in Process Inventory balance? C. If actual total overhead for June is $61,350, what is the amount of underapplied or overapplied overhead?