Amethyst Fabrication Ltd. uses a job-order costing system and applies overhead cost on the basis of machine hours. In determining its overhead rate for the year, the company estimated it would use 213,000 machine hours and incur total manufacturing overhead costs of $3,408,000. Actual costs incurred this year were as follows: (a) Calculate Amethyst's predetermined overhead rate for the year. (b) What was the amount of underapplied or overapplied overhead for the year? (c) One of the jobs completed during the year required $42,000 of raw materials, $19,000 of direct labour and 3,800 machine hours to complete. If Amethyst prices its jobs at 40% above cost, at what price would the job have been sold