Anaya Corporation allocates manufacturing overhead using a predetermined rate based on machine-hours used. At the beginning of 2022, Anaya estimated manufacturing overhead of $358,000 and 20,000 machine-hours for the year. The company incurred actual manufacturing overhead of $382,000 and 18,300 total machine-hours during the period. Compute: a. The predetermined overhead rate. b. The amount of overhead applied to jobs during the period. c. The amount of overhead over or under-applied