Koebel Corp. uses a job order costing system with manufacturing overhead applied to products on the basis of direct labor hours. For the upcoming year, Koebel Corp estimated total manufacturing overhead cost at $817,600 and total direct labor hours of 51,100 . Koebel Corp. started the year with no beginning balances in elther. Work in Process Inventory or Finished Goods inventory. During the yeat actual manufacturing overhead incurred was $798,500 and 48,400 direct labor hours were used (a) Calculate the predetermined overhead rate. (b) Calculate how much manufacturing overhead will be applied to production, (c) Is overhead over-or underapplied? By how much? (Input the amount as positive value.) (d) What account should be adjusted for over-or underapplied overhesd? Should the balance be increased or decreased