GH Inc. reported the following actual costs data for the year: GH Inc. used a predetermined overhead rate based on direct labour hours. Estimated annual manufacturing overhead cost and direct labour hours were $150,000 and 20,000, respectively. What was the pre-determined manufacturing overhead rate? Calculate the cost of goods manufactured. What was the cost of goods sold before adjusting for any under or overapplied overhead? By how much was manufacturing overhead cost under or overapplied