Please explain how to get applied overhead costs

In December 2016, Learer Company's manager estimated next year's total direct labor cost assuming 40 persons working an average of 2,000 hours each at an average wage rate of $30 per hour. The manager also estimated the following manufacturing overhead costs for 2017. Indirect labor Factory supervision Rent on factory building Factory utilities Factory insurance expired Depreciation-Factory equipment Repairs expense-Factory equipment Factory supplies usecd Miscellaneous production costs Total estimated overhead $1,560,000 costs $332,200 243,000 103,000 101,000 81,000 496,000 73,000 81,800 49,000 At the end of 2017, records show the company incurred $1,723,000 of actual overhead costs. It completed and sold five jobs with the following direct labor costs: Job 201, $617,000; Job 202, $576,000; Job 203, $311,000; Job 204, $729,000; and Job 205, $327,000. In addition, Job 206 is in process at the end of 2017 and had been charged $30,000 for direct labor. No jobs were in process at the end of 2016. The company's predetermined overhead rate is based on direct labor cost. Required 1-a. Determine the predetermined overhead rate for 2017. 1-b. Determine the total overhead cost applied to each of the six jobs during 2017. 1-c. Determine the over- or underapplied overhead at year-end 2017 2. Assuming that any over- or underapplied overhead is not material, prepare the adjusting entry to allocate any over- or underapplied overhead to Cost of Goods Sold at the end of 2017. Complete this question by entering your answers in the tabs below. Req 1AReq 1B Req 1CReq 2 Determine the total overhead cost applied to each of the six jobs during 2017. Job Direct Overhead cost No Labor applied 201 $617,000 576,000 311,000 729,000 327,000 30,000 202 203 204 205 206 ota 2,590,000 0