A. Chorios Inc. computes its plant-wide, predetermined overhead rate annually based on direct labor-hours. For Year 1, Chorio estimated that 47,000 direct labor-hours would be required for the periods expected level of production. The company also estimated $5,636,000 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $3.46 per direct labor-hour. Chorios actual manufacturing overhead cost for the year was $747,362, and its actual total direct labor was 41,300 hours. Calculate the predetermined OH rate for Chorio's Year 1. Enter your answer as dollars per DLH, 2 d.p.

B. Chorio's has computed its Year 2 predictions and has settled on a predetermined overhead application rate of $121.38 per DLH. At the end of this period, actual manufacturing overhead cost for the year was $747,362 and its actual total direct labor was 44,000 hours. What is the manufacturing overhead applied for this period? Round your answer to the nearest whole dollar.