Ben Whitney manufactures holiday decorations. Overhead is applied to products on the basis of direct labor hours. Last year, total overhead costs were expected to be $85,000. Actual overhead costs totaled $88, 750 for 8, 400 actual hours. At the end of the year, overhead was underapplied by $4, 750. Required Calculate the predetermined overhead rate. How much overhead should be applied to a job that was completed in three direct labor hours