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The Wilson Company uses direct labor hours in the determination of its predetermined overhead rate. Below is information for the current year: Estimated manufacturing overhead. Estimated direct labor hours.. Actual manufacturing overhead. Actual direct labor hours $525,000 15,000 hours .$495,000 13,500 hours 1. The predetermined overhead rate for the year is : 2. At the end of the year, the company's overhead is (indicate whether the overhead is overapplied or underapplied and the amount)