Calculate the over- or under-applied manufacturing overhead.(Round answers to the nearest whole dollar, e.g. 5,275.)

(b) Calculate the over- or under-applied manufacturing overhead. (Round answers to the nearest whole dollar, e.g. 5,275.) Actual manufacturing overhead LA Applied manufacturing overhead $ Manufacturing overhead LA V Over-applied Under-appliedDuring the first quarter of 2020, Frenchie Company reports the following: 1. Estimated overhead $221,783 2. Actual overhead $219,740 3. Estimated labour costs $169,300 4. Actual labour costs $173,200 The company allocates its overhead on the basis of direct labour cost. (a) Calculate the predetermined overhead rate. (Round answer to the nearest whole percentage, e.g. 152%.) Predetermined overhead rate %