Blueberry Corp. uses a job order costing system with manufacturing overhead applied to products on the basis of machine hours. For the upcoming year, Blueberry Corp. estimated total manufacturing overhead cost at $386,100 and total machine hours of 46,800. During the year actual manufacturing overhead incurred was $377,520 and 48,400 machine hours were used. (a) Calculate the predetermined overhead rate. (Round your answer to 2 decimal places.) Predetermined Overhead Rate per hour (b) Calculate how much manufacturing overhead will be applied to production. Manufacturing Overhead Applied (c) Is overhead over- or underapplied? By how much? (Input the amount as positive value.) Overhead (d) What account should be adjusted for over- or underapplied overhead? Should the balance be increased or decreased