3. Darrow Company uses a budgeted (predetermined) overhead rate based on direct labor-hours to apply manufacturing overhead to jobs.10,000dlh were budgeted and last year, the company also worked 10,000 direct labor-hours and incurred $80,000 of actual manufacturing overhead cost. If overhead was underapplied by $2,000, a) actual overhead rate was: b) applied (allocated) overhead costs during the year were : c) the budgeted (predetermined) overhead rate for the company for the year must have been: 5. Elliott Company uses a predetermined overhead rate based on machine-hours to apply manufacturing overhead to jobs. The company manufactures tools to customer specifications. The following data pertain to Job 1501: Direct materials used $4,200 Direct labor-hours worked 300 Direct labor rate per hour $8.00 Machine-hours used 200 Predetermined overhead rate per machine-hour $15.00 What is the total manufacturing cost recorded on Job 1501