The Tamarisk Company sells batches of custom-made futons to customers and uses predetermined rates for fixed overhead, based on machine hours. The following data are available for last year: Budgeted and actual fixed factory overhead cost Budgeted machine hours Actual machine hours used $ 161,600 101,000 111,600 Job 20 Job 21 Job 22 Job 23 Machine Hours Used 10,600 15,500 13,100 8,900 Compute the estimated overhead allocation rate to be used for the year. (Round to 2 decimal places, e.g 15.25.) per machine hour Overhead estimated allocation rate Determine the overhead to be allocated to Job 21. Overhead allocated to Job 21 Determine total overapplied or underapplied overhead at the end of the year. Overhead is $ Should cost of goods sold be increased or decreased at the end of the year? Cost of goods sold should be