PLEASE ANSWER QUESTION E3-7B, NOT 6B

-6B. Calculate and Use Overhead Rate Selected data for the consulting department of Kingman Consulting, Inc., follow: Assuming that direct labor cost is the basis for applying consulting overhead, a. Calculate the predetermined overhead rate. b. Prepare a journal entry that applies consulting overhead for May. c. By what amount is consulting overhead over- or underapplied in May? 7-7B. Calculate and Use Overhead Rate Using the data in Exercise E3-6B, but assuming that the basis for applying consulting overhead is direct labor hours, complete requirements (a) through (c)