Exercise $11-5$A $($Algo$)$ Treatment of overapplled or underapplied overhead LO $11-2$

Pawhuska Company estimates that its overhead costs for Year $2$ will be $$817,000$ and output in units of product will be $215,000$ units.

Required

a$.$ Calculate Pawhuska's predetermined overhead rate based on expected production.

Note: Round your answer to $2$ decimal places.

b$.$ If $22,000$ units of product were made in March Year $2,$ how much overhead cost would be allocated to the Work in Process Inventory account during the month?

Note: Do not round intermediate calculations.

c$.$ If actual overhead costs in March were $$80,500,$ would overhead be overapplied or underapplied and by how much?

Note: Do not round intermediate calculations.

$\backslash$table$[[$a$.$ Predetermined overhead rate,,per unit$],[$b$.$ Allocated overhead cost,,$],[$c$.$ Overhead costs,,$]]$