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Davidson's Dolls had the following information in its Work in Process Inventory account for June: total of 2,860 direct labor hours accumulated to date. a. What is the total predetermined OH rate per direct labor hour? b. If actual total overhead for June is $121,500, what is the amount of underapplied or overapplied overhead? Note: Do not use a negative sign with your answer. c. Record the entry to close out over(under) applied OH directly to Cost of Goods Sold. \begin{tabular}{|rrr|r|} \hline Account & & Debit & \multicolumn{2}{c|}{ Credit } \\ \hline & & 0 & 0 \\ \hline & 0 & 0 & 0 \end{tabular}