Fabrication Plant suffered a fire incident in August, Ihse for the year were destroyed. The following accounting and most of the data for the year were manufacturing overhead estimated at the beginning of otal e vear otal direct labor costs estimated sion at the beginning of the otal direct labor hou $186,000 rs estimated at the beginning of the 3400 direct labor hours manufacturing overhead costs for the year direct labor costs for the year $99,37 $150,0X 2000 direct labe hou ctual direct labor hours for the year The company hours. bases its manufacturing overhead allocation on the number of direct labor What was the predetermined overhead allocation rate for the answer to the nearest cent.) year? (Round your a. b. How much overhead was allocated during the year? c. How much was overhead over or under applied? d. What adjustment would you make to Cost of Goods Sold