B$3-6$A$.$ Calculate and Use Overhead Rate Selected data for the consulting department of Austin Consult$-$

ing, Inc., follow:

Assuming that direct labor cost is the hasis for applying consulting overhead,

a$.$ Calculate the predetermined overhead rate.

b$.$ Prepare a journal entry that applies consulting overhead for January.

c$.$ By what amount is consulting overhead over$-$ or underapplied in January?