Davidsons Dolls had the following information in its Work in Process Inventory account for June:

Work in Process Inventory
Beginning balance	18,000	603,000	Transferred out
Materials added	270,000
Labor (5,000 DLHs)	162,000
Applied overhead	216,000
Ending balance	63,000

All workers are paid the same rate per hour. Factory overhead is applied to Work in Process Inventory on the basis of direct labor hours. The only work left in process at the end of the month had a 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 $218,700, 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.

Account	Debit	Credit