Dewey, Cheetum and Howe LLP uses a job-order costing system to collect the costs of its legal will prepartion services. Each clients consultation is treated as a separate job. Overhead is applied to each job based on the number of associate hours incurred. Listed below are data for the current year:

Estimated Overhead Costs	25
Actual Overhead Costs	1
Estimated Associate Hours	1
Actual Associate Hours	1

The company uses Operating Overhead in place of Manufacturing Overhead, and Service Contracts in Process in place of Work in Process Inventory.

a. Calculate the predetermined overhead rate per associate hour

b. Prepare the entry to apply overhead for the year

c. Determine whether the overhead was under or over applied and by how much