Benner Company uses a work order costing system and applies production overheads to jobs using a predetermined overhead rate based directly on working hours . Overall production and direct labor hours are estimated at $66,000 and 22,000 hours, respectively. Job 461 was completed in June. At $7.50 per hour ( 310 hours worked on this job ), the job's material cost totaled $4,923 and labor cost totaled $2,325. At year-end, it was determined that the company worked 23,975 direct labor-hours for the year and incurred an actual production overhead cost of $69,218.53 . Required (3 Points):

Calculate the predetermined overhead rate and calculate the overhead amount applied to Job #461.

Job #461 contained 110 units. Determine the total cost of product to be taken for this job and the cost per unit of product produced .

Calculate the amount of under- or over-applied overhead for the Benner Company. Assuming the amount is not material, write down the journal entry required to close the production overhead account at the end of the year.