The following information has been made available to you 

Actual manufacturing overhead 47,400 

Estimated manufacturing overhead 48,300 

Actual direct labor hours 8,900 

Estimated direct labor hour 9,200. 

a. Compute the manufacturing overhead rate. 

b. Compute manufacturing overhead applied. 

c. Compute the amount of overapplied or underapplied manufacturing overhead. 

d. Prepare the adjusting journal entry to dispose of the overapplied or underapplied manufacturing overhead.