ABC Company estimates $500,000 in total manufacturing overhead costs for the year. The company used direct labor hours as the cost allocation base, and estimates a total of 20,000 direct labor hours for the year.

a) Calculate the estimated rate of Manufacturing Overhead allocation in the Before stage.

b) 3,200 direct labor hours were used in Job ID #86 during the year. Calculate the manufacturing overhead for this job in the During stage.

c) The company allocated $500,000 of manufacturing overhead, but the actual manufacturing overhead expenses for the year are $520,000. Calculate the over- or under-allocated manufacturing overhead expense in the After stage.

d) Prepare the journal entry on December 31 to resolve the discrepancy between the allocated and actual manufacturing overhead costs in the Fixit stage.