kindly Answer a,b & c

Sam Corporation uses a job-order costing system and applies overhead on the basis of direct labor hours. At the beginning of the year, management estimated that 26,000 direct labor hours would be worked, $ 100,000 total fixed manufacturing overhead cost would be incurred and $12 per direct labor hours of variable manufacturing overhead costs would be incurred. During the year, the company actually worked 24,000 direct labor hours and incurred the following manufacturing costs: Direct materials used in production: $1,240,000 Direct labor: $1,800,000 Indirect labor: $280,000 Indirect materials: $220,000 Insurance: $150,000 Utilities: $190,000 Repairs and Maintenance: $180,000 Depreciation: $320,000 Instructions: a. Calculate the predetermined overhead application rate for the year. b. Determine the amount of manufacturing overhead applied to work in process during the year. c. Determine the amount of underapplied or overapplied overhead for the year