can you help me with this please?

E2.5 (LO 3, 5), AN Ikerd Company applies manufacturing overhead to jobs on the basis of machine hours used. Overhead costs are estimated to total $300,000 for the year, and machine usage is estimated at 125,000 hours. For the year, $322,000 of overhead costs are incurred and 130,000 hours are used. Instructions a. Compute the manufacturing overhead rate for the year. b. What is the amount of under- or overapplied overhead at December 31? c. Prepare the adjusting entry to assign the under- or overapplied overhead for the year to cost of goods sold