Bartle Company uses a job order cost system and applies overhead with a predetermined overhead rate based on direct labor hours. At the beginning of the year the estimated total manufacturing overhead for the year was $150,000 and the estimated level of activity was 100,000 direct labor hours. At the end of the year cost records revealed that actual overhead costs of $160,000 had been incurred and that 105,000 direct labor hours had been worked

a. The predetermined overhead rate for the year was _______

b. Manufacturing overhead cost applied to work in process during the year was _________

c. The amount of underapplied or overapplied overhead cost for the yea was _________