At the beginning of the year, Han Company estimated the following: OverheadDirectlaborhours$280,00070,000 Overhead $286,000 Direct labor hours 69,600 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 dollar, if rounding is required.) 3. Calculate the total applied overhead for the year. $ Was overhead over- or underapplied? By how much? overhead $ 4. Calculate adjusted Cost of Goods Sold after adjusting for the overhead variance