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Jones Company uses a job-order costing system and applies manufacturing overhiead to jobs using a predetermined overbead rate based on direct labor-hours. Last year manufacturing overhead and direet labor-hours were estimated at $650,000 and 13,000 hours, respectively, for the year. At the end of the year, it was determined that the company worked 14,000 direct labor-hours for the year and incurred $660,000 in actual manufacturing overbead costs. Required: Determine the overhead rate Jones Company used per direct labor-hour during the year. (7 pts) Determine the underapplied or overapplied overhead for the year. Be sure to state if it is underapplied or overapplied. (7 pts)