Bemerd co uses a predetermined overhead rate based on computer hours used to spply manufacturing overhead to fobs. At the beginning of the year, the company estimated fixed manufacturing overhead would be \\( \\$ 350,480 \\) and variable manufacturing overhead would be \\( \\$ 4 \\) per computer hour with 35,500 computer hours. Bemerd Co actually had \\$495,000 of manufacturing overhead with 33,500 computer hours for the year. Questions: a) Calculate the amount of the overhead that is applied