I don't understand how to solve #2 and #3 for this problem.

Chapter 4 Job Costing 117 4-4, 4-51 4-35 Application of Overhead Tomek Company uses a job costing system that applies factory overhead on the basis of direct labor hours. The company's factory overhead budget for the current year included the following estimates: Budgeted total factory overhead $568,000 Budgeted total direct labor hours 71,000 At the end of the year, the company shows these results Actual factory overhead $582,250 Actual direct labor hours 71,500 Required 1. Compute the firm's predetermined factory overhead rate for the current year. 2. Calculate the amount of overapplied or underapplied overhead. 3. Prepare a journal entry to transfer the underapplied or overapplied overhead to the Cost of Goods Sold account