At the beginning of the yeac, Han Company estimated the following: Han uses normal costing and applies overthead on the basis of direct labor hours. For the month of January, direct labor hours were 8,150 , By the end of the year, Han showed the following actual amounts: Assume that unadjusted Cost of Goods Sold for Han was $416,000. Required: 1. Calculate the predetermined overhead rate for Han. Round your answers to the nearest cent, if rounding is required: per direct labor hour 2. Calculate the overhead applied to production in January. (Note: Round to the nearest doalar, if rounding is required.) 3. Calculate the total applied overhead for the year. Was overhesd over- or undereppliedz ay how much? covechesd 5 4. Calculate adjusted Cost of Goods sold after adjusting for the owerhead variance