Curtis Inc. uses a job order costing system. Manufacturing overhead is applied on the basis of direct labor cost. Total manufacturing overhead was estimated to be $37,675 for the year; direct labor was estimated to total $150,700. The following transactions have occurred during the year. (a) Calculate the predetermined overhead rate. (b) Calculate cost of goods manufactured. (c) Calculate the over-or underapplied overhead. (Input all amounts as positive values.) (d) Calculate adjusted cost of goods sold