Find the predetermined overhead rate, Cost Accounting

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Forbes Company uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. At the beginning of the period, the company estimated manufacturing overhead would be $18,000 and direct labor-hours would be 15,000. The actual figures were $19,500 for manufacturing overhead and 16,000 direct labor-hours. The cost records for the period will show:
over applied overhead of $300
over applied overhead of $1,500
under applied overhead of $1,500
under applied overhead of $300
I have tried to follow my textbook, but the answer I come up with doesn't seem right, please help by showing me the process to find the predetermined overhead rate and then solve


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