Grass Roots inc currently uses a single overhead pool job costing system. Machline hours is the cost allocation base. The following data applies to 2022 performance. Selected year end balances (prior to the consideration of any under or over apolied overhead) are as follows: onvirad-furalance (1) Compute the budgeted (pre-determined) manufacturing overhead rate for 2022 (2) Compute the under or over applled overhead in 2022 . Be suer to state whether over or under applied. (3) Prepare the journal entry to dispose of the underiover applied amount assuming that (a) the amount is considered material and (b) the amount is considered immaterial