Six selected transactions for the current month are indicated by letters in the following T accounts in a job order cost accounting system:

Crain Company budgeted 35,000 direct labor hours and incurred 40,000 of actual direct labor hours. It estimated overhead of $735,000 and incurred $780,000 of actual overhead. What is Crain's predetermined overhead rate? per direct labor hour Was overhead overapplied or underapplied for the year? By how much? overhead $