The law firm of Dewey, Sooem and Howe (DS&H) applies overhead to client cases based on the number of billable hours related to the cases. DS&H estimated that total overhead for 2019 would be $480,000 and they would record 16,000 billable hours. During 2019, DS&H recorded 15,400 billable hours. By year end, total overhead costs amounted to $431,200. Calculate the following amounts: 1. The rate DS&M would use to charge overhead to client cases. ENTER YOUR ANSWER AS A NUMBER TO 2 DECIMAL PLACES (XXXX.XX). DO NOT USE DOLLAR SIGNS OR COMMAS. 2. The amount of overhead applied to client cases during 2019. ENTER YOUR ANSWER AS A NUMBER TO 2 DECIMAL PLACES (XXXX.XX). DO NOT USE DOLLAR SIGNS OR COMMAS. 3. The amount of over- or under-applied overhead. ENTER YOUR ANSWER AS A NUMBER ROUNDED TO 2 DECIMAL PLACES (XXXX.XX). DO NOT USE DOLLAR SIGNS OR COMMAS. DO NOT INDICATE WHETHER THE AMOUNT IS OVER- OR UNDER-APPLIED. 4. Was the amount OVER or UNDER applied? ENTER OVER OR UNDER