13. (6 points) Ambreuses a normal costing system in which factory overhead is applied based on direct labor costs. For the year Ambre had the following budget and actual costs. Direct materials used Direct labor Factory overhead Budget $ 392,000 $ 324,000 $ 680,400 Actual $ 384,000 $ 306,000 $ 658,000 a. Calculate the predetermined factory overhead rate. b. Calculate the amount of applied overhead. C. Calculate the amount of overhead under or over applied. Specify whether the overhead amounts is "under-applied" or "over-applied