At the beginning of the year, Han Company estimated the following: Overhead $240,000 Direct labor hours 80,000 Han uses normal costing and applies overhead 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: Overhead $246,000 Direct labor hours 79,600 Assume that unadjusted Cost of Goods Sold for Han was $336,000. Required: 1. Calculate the predetermined overhead rate for Han. Round your answers to the nearest cent, if rounding is required. $fill in the blank 1 per direct labor hour 2. Calculate the overhead applied to production in January. (Note: Round to the nearest dollar, if rounding is required.) $fill in the blank 2 3. Calculate the total applied overhead for the year. $fill in the blank 3 Was overhead over- or underapplied? By how much? overhead $fill in the blank 5 4. Calculate adjusted Cost of Goods Sold after adjusting for the overhead variance. $fill in the blank 6