At the beginning of the year, Learer Company's manager estimated total direct labor cost to be $2,503,000. The manager also estimated the following overhead costs for the year. For the year, the company incurred $1,520,900 of actual overhead costs. It completed and sold flve jobs with the following direct la costs: Job 201, \$604,300; Job 202, \$563,300; Job 203, \$298,300; Job 204, \$716,300; and Job 205, \$314,300. In addition, Job 20 in process at the end of the year and had been charged $17,300 for direct labor. No jobs were in process at the beginning of the ye 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 year. 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. Complete this question by entering your answers in the tabs below. Determine the overhead applied to each of the six jobs during the year. Complete this question by entering your answers in the tabs below. Determine the over- or underapplied overhead at the year-end. repare the entry to close any over- or underapplied overhead to Cost of Goods Sold at year-end. Journal entry worksheet Record the entry to allocate any overapplied or underapplied overhead to Cost of Goods Sold at the end of the year. Note: Enter debits before credits