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 $524,600 and total machine hours of 48,800 . During the year actual manufacturing overhead incurred was $519,120 and 50,400 machine hours were used. (a) Calculate the predetermined overhead rate. (Round your answer to 2 decimal places.) (b) Calculate how much manufacturing overhead will be applied to production. (c) Is overhead over-or underapplied? By how much? (Input the amount as positive value.) (d) What account should be adjusted for over- or underapplied overhead? Should the balance be increased or decreased