Pollock Company uses a process costing system. The company estimated the following information at the beginning of the year:

At the end of the year, Pollock Company reported the following actual information:

The company allocates overhead using a single plant wide rate based on machine hours.

REQUIRED: Answer the following questions by providing the answer in the space indicated.

What is the pre$-$determined overhead rate? $[$a$]$

What is the total overhead applied $($allocated$)$ for the year? $[$b$]$

Is overhead over$-$ or under$-$applied $($allocated$)$ Write either over or under. $[$c$]$

By how much is overhead over$-$ or under$-$applied $($allocated$)?[$d$]$