Smith Scooters manufactures electric scooters, mainly for college campus programs. The company has decided to use job costing, and to allocate manufacturing overhead based on direct labor cost. Smith Scooters reported the following information for the current year Manufacturing Machine Direct Labor Overhead Costs Hours Costs Expected $169.425 14.500 $376,500 Actual $167.500 15.600 $382.000 Calculate Smith Scooters predetermined manufacturing overhead rate. Round to the nearest cent hundredth decimal place. $XXX. $ Calculate how much overhead was applied to jobs during the year. Round to the nearest dollar ($x. $ By what amount was manufacturing overhead under-or over-applied for the year? $ Was manufacturing over or under applied? What account would this amount be closed to? Should this entry be a debit or credit to the account listed above