Bernard Incorporated uses a job-order costing system and a predetermined overhead rate based on direct labor hours. At the beginning of the year, the company estimated manufacturing overhead for the year would be $1,184,000 and direct labor hours would be 80,000 hours. The following information pertains to September of the current year: Job X10 Job X11 Job X12 Work in Process, Sept. 1 $14,000 $18,000 $24,000 March production activity: Materials used $12,800 $8,200 $9,700 Direct labour used $3,400 $4,600 $6,500 Machine hours 390 620 790 Labour hours 1,050 1,170 1,180 Required (round answers to 2 decimal points) 1. Calculate the predetermined overhead rate (POHR). 2. Completo a brief job-order cost sheets for the 3 jobs for the month of September (Hint: this requires applying overhead using the rate calculated in part 1 above) 3. At the end of the September Jobs X10 and Job X11 were completed, and Job X10 was sold and delivered to a customer-show the ending balances of the Work in Process and Finished Goods inventory accounts (assume no beginning Finished Goods inventory) 4. I actual manufacturing overhead costs are $49,000, what is the amount of ovrehead Variance for September? Is it over or under applied overhead