can you please help me out with this question I've trying to tackle it

PARTB The production manager of Walt (Pty) Ltd has recently attended a management course where the advantages of variance analysis were discussed. He feels such an analysis would assist in solving problems of budgetary control that arose during the year. The following information relates to the past year's activities: Actual manufacturing overheads R175 000 Actual direct labour hours 25 000 hours Budgeted manufacturing overheads R125 000 Actual sales R600 000.00 Budgeted direct labour hours 20 000 hours Actual profit for the year R185 000 Required: a) Calculate the predetermined overhead rate. Direct labour hours are used as an allocation base. b) Calculate under or over absorbed manufacturing overheads