Summer 20 Corp estimates overhead based on direct labor hours and has given you the following information:

Estimated Manufacturing Overhead Costs 2020	$500,000
Estimated Direct Labor Hours for 2020	220,000
Actual Direct Labor Hours for 2020	202,000
Manufacturing Overhead Account Debit Entries total	$450,000

1. Determine the predetermined overhead allocation rate.

2. Determine the amount of manufacturing overhead that were allocated.

3. Calculate the amount Summer 20 Corp is over or under allocated during the year. (Be sure to specify over or under allocated along with the dollar value.)