Please see the following data for the ACME company;

Estimated overhead costs for the year	$150,000
Estimated direct labor hours for the year	10,000
Actual overhead for March	$12,000
Actual direct labor hours for March	900

a. Calculate the predetermined overhead rate based on direct labor hours.

b. Complete the journal entry that applies overhead in March.

Account	Debit	Credit
Work in Process Inventory
Overhead

c. By what amount is consulting overhead over or underapplied in March?