A company estimated its manufacturing overhead to be $$528,000$ for the year, based on a normal capacity of $108,000$ direct labor hours. At the end of the year, actual direct labor hours totaled to $97,000$ while actual manufacturing overhead costs amounted to $$525,000.$

Do not enter dollar signs or commas in the input boxes.

a$)$ Calculate the predetermined overhead rate.

Round your answer to $2$ decimal places.

Predetermined overhead rate: Answer $1$ Question $5$

b$)$ Determine the amount of over or under$-$allocated overhead.

Round your answer to the nearest whole number. Do not use the negative sign.

Over$/$Under Allocated: Answer $2$ Question $5$