Williams Incorporated estimated its overhead to be $455,000 and direct labor hours to be 99,000 for the year. Actual direct labor ended up being 128,000 hours. Actual overhead for the year amounted to $420,000. Williams uses normal costing and applies overhead on the basis of direct labor hours. A. What is the predetermined overhead rate? Round your answer to the nearest cent, if necessary. A per direct labor hour B. What is the applied overhead for the year? K SA $ C. What is the amount of under- or overapplied overhead at the end of the year? $