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

Estimated overhead $$222,045$

Actual overhead $$220,760$

Estimated labour costs $$169,500$

Actual labour costs $$175,600$

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.

Actual manufacturing overhead

Applied manufacturing overhead $

Manufacturing overhead

$ $.$ Prepare the adjustung entry to close the underapplied and overapplied overhead