1. The following information has been gathered for the Georgia Manufacturing Company pertaining to its fiscal year ending December 31:

Actual manufacturing overhead costs	$257,000
Actual direct labor hours	66,000
Actual direct labor costs	$1,023,000
Estimated manufacturing overhead costs	$250,000
Estimated direct labor	$975,000
Estimated direct labor hours	65,000

What is the predetermined manufacturing overhead rate, assuming direct labor cost is used as the activity base? (Round to the nearest $0.001.)

2. East Corp.s records indicate the total costs charged to Work in Process in August was $650,000. Direct materials accounted for $200,000 and the remainder was labor and overhead. The rate paid to labor is $15 per hour while overhead is assigned at a rate of $25 per labor hour. The amount of direct labor costs for August were? (Round to the nearest dollar.)