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Koebel Corp. uses a job order costing system with manufacturing overhead applied to products on the basis of direct labor hours. For the upcoming year, Koebel Corp estimated total manufacturing overhead cost at $564,300 and total direct labor hours of 51,300 . Koebel Corp. started the year with no beginning balances in either Work in Process Inventory or Finished Goods Inventory. During the year actual manufacturing overhead incurred was $549,200 and 47,700 direct labor hours were used. (a) Calculate the predetermined overhead rate. (b) Calculate how much manufacturing overhead will be applied to production. (c) Is overhead over- or underapplied? By how much? (Input the amount as positive value.) (d) What account should be adjusted for over- or underapplied overhead? Should the balance be increased or decreased