1. Griffin, Inc., estimates manufacturing overhead costs for the 2015 accounting period as follows.

Equipment depreciation	$	191,400
Supplies		19,400
Materials handling		32,300
Property taxes		14,600
Production setup		19,900
Rent		44,900
Maintenance		38,500
Supervisory salaries		315,000

The company uses a predetermined overhead rate based on machine hours. Estimated hours for labor in 2015 were 212,000 and for machines were 130,000.

Required:

a.

Calculate the predetermined overhead rate. (Round your answer to 2 decimal places.)

Predetermined overhead rate

per machine hour

b.	Determine the amount of manufacturing overhead applied to Work in Process Inventory during the 2015 period if actual machine hours were 145,000. (Do not round intermediate calculations.) Applied manufacturing overhead ?