Brave Corporation estimated manufacturing overhead for 2015 would be $365,000 at the beginning of 2015. The company uses direct labor hours to assign overhead. The company's estimated labor hours for 2015 is 5,000 direct labor hours (DLH). In January 2015, the company completed the following jobs: Job 410 Job 412 Direct materials $375 $1,225 Direct labor $350 $1,425 Units completed 100 400 Direct labor hours 30 120 Required: 1. Compute the predetermined overhead rate. 2. What is the total cost of Job 410? 3. What is the total cost of Job 412? 4. Assuming the actual manufacturing overhead cost incurred during January was $10,000, how much was overhead over/underapplied