Cullumber Company applies operating overhead to photocopying jobs on the basis of machine hours used. It expects overhead costs to total $284,108 for the year and estimates machine usage at 117,400 hours. For the year, the company incurs $287,900 of overhead costs and uses 120,900 machine hours, (a) Your answer has been saved. See score details after the due date. Calculate the service overhead rate for the year. (Round answer to 2 decimal places, eg. 15.25). Calculate the amount of under-or over-applied overhead at December 31