During the first quarter of $2022,$ Crane Company reports the following:

Estimated overhead $$222,170$

Actual overhead $$220,110$

Estimated labour costs $$170,900$

Actual labour costs $$174,500$

The company allocates its overhead on the basis of direct labour cost.

Calculate the predetermined overhead rate. $($Round answer to the nearest whole percentage, e$.$g$.152\%.)$

Predetermined overhead rate

List of Accounts

Calculate the over$-$applied or under$-$applied manufacturing overhead.