9a.Your Company uses a predetermined overhead rate in applying overhead to production orders on a material cost basis in Department A and on a direct labor hour basis in Department B. At the beginning of the most recently completed year, the company made the following estimates:

	Department A	Department B
Direct labor costs	$56,000	$33,000
Materials cost	$90,720	$67,800
Manufacturing overhead	$122,472	$144,000
Direct labor hours	8,000	9,000
Machine hours	4,000	15,000

What predetermined overhead rate would be used in Department B?

9b. Your Company uses a predetermined overhead rate in applying overhead to production orders on a material cost basis in Department A and on a direct labor hour basis in Department B. At the beginning of the most recently completed year, the company made the following estimates:

	Department A	Department B
Direct labor costs	$56,000	$33,000
Materials cost	$90,720	$67,800
Manufacturing overhead	$122,472	$144,000
Direct labor hours	8,000	9,000
Machine hours	4,000	15,000

The Johnson job used 300 direct labor hours and incurred $5,000 of material costs. What was the total overhead applied to this job?

2part please solve will like.