ABC Co. allocates all Manufacturing Overhead on the basis of Direct Labor Dollars. For 2019, the company's management budgeted $520,000 in MOH, 10,000 Direct Labor Hours, 3,000 Indirect Labor Hours. Direct and Indirect Labor is paid $20 per hour. Actual MOH for 2019 was $500,000. Actual Direct Labor Hours were 12,000, and Indirect Labor Hours were 3,000.

1) What is the MOH Rate?

2) What amount of MOH was applied to WIP?

3) By how much was MOH over/under applied?