Assume that the following predictions were made for 2018 for one of the plants of Milliken & Company:

Total Manufacturing Overhead for the Year	$20,000,000
Total Machine Hours for the Year	$1,600,000

Actual results for February 2018 were as follows:

Manufacturing Overhead	$2,205,000
Machine Hours	$205,000

(a) Determine the 2018 predetermined overhead rate per machine hour. (Enter answer using two decimal places.) $

(b) Using the predetermined overhead rate per machine hour, determine the manufacturing overhead applied to Work-in-Process during February. $

(c) As of February 1, actual overhead was underapplied by $400,000. Determine the cumulative amount of any overapplied or underapplied overhead at the end of February. $