3. The Wallaby Factory's budgeted factory overhead cost for the year is $4,256,000. The estimated direct labor cost for fifteen jobs during the year is $15,200,000, and the estimated factory overhead cost applied to production of 2 jobs (Job #11, and Job #12) completed in the month of September was $546,000 a) Calculate Wallaby's Predetermined Factory Overhead Rate based on direct labor cost (round to nearest (00.0%). b) Calculate the direct labor cost incurred to complete Jobs 11 and 12 in September. 4. Mannheim manufacturing company applies factory overhead cost based on an estimated number of machine hours used in production. At the beginning of the year 2019, it estimated that factory overhead costs would be $760,000. Actual factory overhead costs incurred for the year 2019 were 5805,000, and estimated machine hours for the year 2019 were 48,000 machine hours, Mannheim's actual machine hours for the year 2019 were 51,000. Calculate Mannheim's under or over-applied Factory Overhead cost for the year 2019 (round to nearest S1)