ABC Company uses a job-order costing system and applies manufacturing overhead based on machine hours. For 2020, ABC Co. estimated manufacturing overhead to be $150,000, and the estimated machine hours are 25,000. The following information is for the last month in 2020: Job 11 Job 12 Job 13 Totals Work in process, beginning $ 10,000 $ 3,000 $ 2,000 $ 15,000 Direct materials 1,000 950 500 2,450 Direct labour costs 900 300 150 1,350 Machine hours 250 150 50 450 Actual manufacturing overhead costs incurred in the month were $3,500. There was no beginning balance in the manufacturing overhead account at the start of the month. Required: a) Calculate the pre-determined overhead rate. b) Calculate the total cost for each job. c) If Job No. 11 was completed during the month, what is the balance of WIP at the end of the month? d) What is the balance of the manufacturing overhead account at the end of the month? Is manufacturing overhead over or underapplied