The following information was gathered for Cruise Company for the year ended December 31, 2020. Estimated direct labour hours 78,750 Actual direct labour hours 80,000 Estimated manufacturing overhead $630,000 Actual manufacturing overhead $670,000 Required:

a) Determine the predetermined manufacturing overhead rate. (3 marks)

b) Determine the manufacturing overhead allocated. (3 marks)

c) Determine the amount of over/underallocated overhead. (2 marks)