Vincent Custom Graphics Estimates the Following for 2013 During 2013 Vincent Incurs the Following Costs and Activity

Vincent Custom Graphics estimates the following for 2013: $\begin{array}{lr}\text { Manufacturing overhead } & \$ 240,000 \\\text { Direct labor hours } & 30,000 \\\text { Machine hours } & 50,000\end{array}$
During 2013 Vincent incurs the following costs and activity: $$\begin{array} { l r } \text { Manufacturing overhead } & \$ 248,000 \\\text { Direct labor hours } & 32,000 \\\text { Machine hours } & 54,000\end{array}$$ Vincent uses direct labor hours to calculate the predetermined overhead rate for the year.
(a.) Calculate the predetermined overhead rate for 2013.
(b.) Calculate the applied overhead for 2013.
(c.) Calculate the amount of overapplied or underapplied overhead for 2013.