Underapplied or Overapplied Overhead

At year$-$end, Dub$$s Wind Generator Co$.$ had a $$72,000$ debit balance in its Manufacturing Overhead Control account. Overhead is applied to products based on direct labor cost. Relevant account balance information at year$-$end follows:

Work in Process InventoryFinished Goods InventoryCost of Goods SoldDirect material$$36,000$$$144,000$$$216,000$Direct labor$18,00072,00090,000$Factory overhead$36,000144,000180,000$$$90,000$$$360,000$$$486,000$

a$.$ What predetermined OH rate was used during the year?

Note: Enter your result as a percentage.

OH rateAnswer $1$

b$.$ Prorate the overhead account balance based on the relative balances of the appropriate accounts.

Note: Do not round proportions in your calculations.

Note: Round your final answers to the nearest whole dollar.

Work in process inventoryAnswer $2$

Finished goods inventoryAnswer $3$

Cost of goods soldAnswer $4$

TotalAnswer $5$