At the beginning of the year, Han Company estimated the following: 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. s 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. $