The following information was reported by Minstrel Company relating to its first year of operations. Note that Minstrel has only identified direct labor and direct materials as direct costs. Item Advertising Expenditures Expected Cost Actual Cost $159,100 $152,500 Depreciation on Factory Equipment $557,000 $587,000 Direct Labor Direct Materials $885,000 $921,000 $1,270,000 $1,208,000 Factory Supplies $100,400 $100,300 Head Office General Expenditures $356,400 $369,100 Head Office Salaries $395,900 $310,800 Heating in Factory Income Taxes $111,400 $115,900 $2,299,000 $2,782,000 Machine Repair and Maintenance $105,900 $100,400 Production Supervisor Wages $122,900 $124,600 Rent for Factory $900,100 $987,600 Office Supplies Sales Expenditures Total $112,300 $121,800 $412,600 $424,500 $7,788,000 $8,305,500 Minstrel Company allocates manufacturing overhead using a predetermined overhead rate. Minstrel uses direct labor hours as an allocation base and incurs 32,700 direct labor hours. a) What is the total estimated manufacturing overhead cost? Estimated Manufacturing Overhead Costs: b) What is the predetermined overhead rate? Round your answer to 2 decimal places. Predetermined overhead rate: c) If the hourly rate for direct labor is $26, what is the manufacturing overhead applied to production? Round your answer to the nearest whole number. Applied Overhead: d) What is the over or under-allocated manufacturing overhead for this year? Assume the wage rate is still $26/hr. "