E3-7A Please!

3-6A. Calculate and Use Overhead Rate Selected data for the consulting department of Austin Consulting, Inc., follow: Assuming that direct labor cost is the basis for applying consulting overhead, a. Calculate the predetermined overhead rate. b. Prepare a journal entry that applies consulting overhead for January. c. By what amount is consulting overhead over- or underapplied in January? E3-7A. Calculate and Use Overhead Rate Using the data in Exercise 3-6A, but assuming that the basis for applying consulting overhead is direct labor hours, complete requirements (a) through (c)