II. Linnear Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data: Total estimated machine-hours Total estimated fixed manufacturing overhead cost Estimated variable manufacturing overhead per machine-hour 30,000 $144,000 $4.00 The company incurred actual manufacturing overhead of $276,000 and 27,100 total machine-hours for the year. Required: a. Calculate the estimated total manufacturing overhead for the year. b. Calculate the predetermined overhead rate for the year. c. Determine the amount of manufacturing overhead that would have been applied to all jobs during the year. d. Determine the amount of over- or under-applied overhead.