23. The following information has been made available to you (1o pesi Estimated manufacturing overhead for 2019 S 150,000 s 145,000 20,000 hrs 21,000 hrs $200,000 S195,000 Actual Estimated direct labor hours for 2019 Actual direct labor hours for 2019 Estimated direct labor cost for 2019 Actual direct labor cost for 2019 Compute the predetermined overhead rate using direct labor cost as the cost driver. Compute overhead applied to manufacturing overhead. b. Show the journal entry to deal with over or under-applied overhead (assume the amount is immaterial). c. xplain the potential problem of using a single plant-wide rate for overhead