Triangel Catering assigns overhead to specific jobs based on direct labor hours. At the beginning of the current year, estimated overhead costs were $500,000 and estimated direct labor hours were 40,000. By the end of the year, actual overhead costs were calculated to be $525,000 and actual direct hous were 45,000.

A. Calculate the predetermined overhead rate.

B. How much overhead would be applied to a particular catering job that required 15 direct labor hours?

C. How much total overhead was applied during the year?

D. By how much was overhead over - or underapplied for the year? Be sure to indicate whether it was over - or underapplied