Underapplied or Overapplied Overhead At year-end, Dub's Wind Generator Co. had a $16,000 debit balance in its Manufacturing Overhead Control account. Overhead is applied to products based on direct labor cost. Relevant account balance information at year-end follows: a. What predetermined OH rate was used during the year? Note: Enter your result as a percentage. b. Prorate the overhead account balance based on the relative balances of the appropriate accounts. Note: Do not round proportions in your calculations. Note: Round your final answers to the nearest whole dollar