A company estimated 86,600 direct labor hours and $788,000 in overhead. The actual overhead was $788,400, and there were 83,700 direct labor hours. a) What is the predetermined overhead rate? Please make sure your final answer(s) are accurate to 2 decimal places. Predetermined overhead rate = $ per DLH b) How much overhead was applied during the year? Please make sure your final answer(s) are accurate to the nearest whole number. Overhead applied = $