calculate and use overhead rate:

estimated consulting overhead cost for the year , 810,000

estimated direct labor cost for the year (@9/ hr), 450,000

actual manufacturing overhead costs , 48,000

actual direct labor cost (1200 hrs). 33000

how do I get the predetermined overhead rate in a percentage?

journal entry that applies to consulting overhead

Work In Process Inventory debit? credit?

Consulting overhead, debit? credit?

what amount is consulting overhead , over or underapplied? and by how much?