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Koebel Corporation uses a job order cost system wath manufarturing overhend applied to prodics on the bass of direct lotion houn For the upcoming year, Koebel Corporation estimated total manufacturing overtiead cost at 5970,900 and total direct lathor hours of Inventory During the year, actuai manufacturing overhead incurred Was $947,800 and 48,600 direct labor hours Wete uted Required: o. Calculate the predetermined overhead rate. b. Calculate how much manufacturirg overhead wil be applied to production c. Is overhead over or underapplised By how much? d. What acceunt should be adjusted for over or uriderapphed overthead? should the balance be increased of decreised