Estimated consulting overhead cost for the year$360,000

Estimated direct labor cost for the year (@ $9/hr.)180,000

Actual manufacturing overhead cost for January19,500

Actual direct labor cost for January (1,200 hours)11,000

a. Calculate the predetermined overhead rate.

b. What is the journal entry that applies consulting overhead for January.

c. By what amount is consulting overhead over- or underapplied in January?