During the first quarter of 2022, Cullumber Company reports the following: The company allocates its overhead on the basis of direct labour cost. Calculate the predetermined overhead rate. (Round answer to the nearest whole percer Calculate the predetermined overhead rate (Round anower to the nearest whole percmtige es. 152\%) Calculate the over-applied or under-applied manufacturing overthead. Prepare the adjusting entry to close the under-applied or over-applied ovethead. (List all debit entries before oredit entries Craccount titles are outomatically indented when the amount is entered. Do not inderit marusily.)