Ehrlich Roofing Co. uses a job order cost system. Each customer's house is treated as a separate job. Overhead is applied to each job based on number of roofing hours required for the job. Data is as follows: Estimated overhead $800,000 Actual overhead $772,450 Actual roofing hours 36,700 Estimated roofing hours 40,000 a. Compute the predetermined overhead rate b. Prepare the entry to apply overhead for the year c. Determine whether overhead is over or underapplied, and by how much. Use a T account to show your work. d. Prepare the journal entry need to close out MOH