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1. Assume Revampscamp's application base is direct labor hours. Calculate its predetermined overhead rate for 2018. 2. Assume RevampScamp's accountant calculated the predetermined overhead rate to be $90 per direct labor hour. What was RevampScamp's cost of goods sold for January 2018? 3. RevampScamp's actual manufacturing overhead for the month was $1,300. Using the accountant's plantwide predetermined overhead rate of $85 per labor-hour, was Revampscamp's manufacturing overhead overapplied or underapplied for the period? 4. Assuming this over/underapplied overhead was insignificant, write the joumal entry to close out the manufacturing overhead account at the end of the recording period