Predetermined OH Rates and Underapplied/Overapplied OH Davidson's Dolls had the following information in its Work in Process Inventory account for June: Work in Process Inventory Beginning balance 22,000 737,000 Transferred out Materials added 330,000 Labor (5,000 DLHS) 198,000 Applied overhead Ending balance 264,000 77,000 All workers are paid the same rate per hour. Factory overhead is applied to Work in Process Inventory on the basis of direct labor hours. The only work left in process at the end of the month had a total of 2,860 direct labor hours accumulated to date. a. What is the total predetermined OH rate per direct labor hour? Predetermined OH rate $ b. If actual total overhead for June is $267,300, what is the amount of underapplied or overapplied overhead? Note: Do not use a negative sign with your answer. $ c. Record the entry to close out over(under) applied OH directly to Cost of Goods Sold. Account Debit Credit