Princess Pickle Designs (PPD) is a manufacturer of custom family furniture. Selected production information for PPD's 2019 fiscal year is shown below: Inventories Beginning Ending Raw Materials $15,000 $12,500 Work-in-process 4,800 Finished Goods 2,000 3,200 5,500 Manufacturing Overhead: Estimated (total) Actual (total) $30,000 27,000 Other information: Raw materials purchases Direct labor $48,000 20,000 PPD allocates overhead on the basis of direct labor cost. Estimated total direct labor cost for 2019 was $24,000. a. [2 points Calculate PPD's predetermined overhead allocation rate. b. [2 points) Calculate PPD's allocated manufacturing overhead for 2019. c. (2 points) Prepare PPD's journal entry to adjust for underallocated/overallocated overhead at the end of 2019. d. [8 points) Prepare PPD's Schedule of Cost of Goods Manufactured for 2019, (NOTE: You do not need to include the adjustment in part c to prepare this schedule.)