At the beginning of the year, Learer Company's manager estimated total direct labor cost to be $2.507,000. The manager also : estimated the following overhead costs for the year. For the year, the company incurred $1,522,100 of actual overhead costs. It completed and sold five jobs with the following direct labor costs: Job 201, \$604.700; Job 202, \$563,700; Job 203, \$298,700, Job 204, \$776.700, and Job 205, \$314.700. In addition, Job 206 is in process at the end of the year and had been charged $17700 for direct labor. No jobs were in process at the beginning of the yeat The company's predetermined overhead rate is based on a percent of direct labor cost. Required 1-a. Determine the predetermined overhead rate for the year. 1.b. Determine the overhead applied to each of the six jobs during the yeat. 1-c. Determine the over-or underapplied overhead at the year-end. 2. Prepare the entry to close any over-or underapplied overhead to Cost of Goods Sold at year-end. Complete this question by entering your answers in the tabs below. Determine the predetermined overhead rate for the year