A company bases its manufacturing overhead budget on budgeted direct labor hours. The variable overhead rate is $$9\mathrm{.}50$ per direct labor hour. The company's budgeted fixed manufacturing overhead is $$120,500$ per month, which includes depreciation of $$10,200.$ The January direct labor budget indicates that $7,200$ direct labor hours will be required in that month.

a$.$ Determine the cash disbursements for manufacturing overhead for January.

b$.$ The company determines its predetermined overhead rate at the end of the month. Determine the predetermined overhead rate for January, rounded to the nearest penny.