Orcasa, Inc., which uses a predetermined overhead rate based on direct labor hours, estimated total overhead for the year to be $$12,000,000,$ and total direct labor hours to be $400,000$ hours.In April, Orcasa incurred actual overhead costs of $$1,125,000$ and used $40,000$ hours$\mathrm{.}1.$ Calculate Orcasas predetermined overhead rate.Predetermined overhead rate per direct labor hour: $Answer $12.$ How much was Orcasas over$-$ or under$-$applied overhead for the month of April?Note: Do not use a negative sign.Orcasa Answer $2-$applied overhead by $Answer $30$ for the month of April.