how donyou get the answer manufacturing overhead appiled?

i try every math and I don't know how to do the math!

Problem 3-14 Schedule of Cost of Goods Manufactured; Overhead Analysis (LO3-3, L03-4) Gltano Products operates a job-order costing system and applies overhead cost to jobs on the basis of direct materials used in production (not on the basis of raw materials purchased), its predetermined overhead rate was based on a cost formula that estimated $136,500 of manufacturing overhead for an estimated alocation base of $91,000 direct material dollars to be used in production. The company has provided the following data for the just completed year $ 136,000 $87,000 Durchase of raw materials Direet labor cont Manufacturing overhead costat Indirect labor Property taxes Depreciation of equipment Haintenance Taurence Rent building $ 144.900 $ 9,000 $ 19.000 $ 15,000 1 7.000 0 34.000 DAY HALL Work in Dress Beginning $ 29,000 15,000 145.000 36,000 # 12.000 50,000 Required: 1. Compute the predetermined overhead rate for the year 2. Compute the amount of underapplied or averapplied overhead for the year 3. Prepare a schedule of coul of goods manufactured for the year. Assume all raw materials are used in productions direct materials materials. Gitano Products Schedule of Cost of Goods Manufactured $ Direct materials: Beginning raw materials inventory Add: Purchases of raw materials Total raw materials available Less: Ending raw materials inventory Raw materials used in production Direct labor Manufacturing overhead applied to work in process Total manufacturing costs Add: Beginning work in process inventory 29,000 136,000 165,000 15,000 $ 150,000 87,000 45,000 45,000 36,000 Less: Ending work in process inventory Cost of goods manufactured