Question 3 Given below are data of Setia Kawan Berhad for the year 2021. 10 000 hours Estimated machine hour 20 000 hours Estimated direct labour hour Estimated direct labour rate RM 14/ hour Estimated manufacturing overhead RM 364 000 Actual machine hour 11 000 hours Actual direct labour hour 18 000 hours Actual direct labour rate RM 15/ hour Actual manufacturing overhead RM 320 000 Required: a) Calculate predetermined overhead rate (POR) for the year 2021 based on: i) Machine hour basis ii) Direct labour hour basis ii) Direct labour cost basis b) c) Calculate the applied manufacturing overhead for each basis. Calculate overhead overapplied or underapplied for each of the POR above