Please show work

Milsaps Company produces sportsmen's digital scales. In preparing the current budget, Milsaps' controller estimates a total of $308,000 in direct materials cost, $219,000 in direct labor cost, and $271,560 in manufacturing overhead costs. Since much of the production process requires skilled workers to assemble the scales, direct labor cost is used as the overhead application base. At the end of the period, Milsaps reported actual results as follows: direct materials cost of $298,000, direct labor cost of $201,000, and manufacturing overhead cost $245,120. What is Milsaps' predetermined overhead rate for the year? Milsaps' predetermined overhead rate % How much manufacturing overhead did Milsaps apply during the year? Manufacturing overhead $ What is the journal entry to close overhead if the amount is considered to be insignificant? (Enter debit entries first followed by credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)