Adams, Inc. estimates manufacturing overhead costs for the Year 3 accounting period as follows Equipmant depreciation Supplies Materials handling Property taxes Production setup Rent Maintenance Supervisory salaries $191, 100 19,300 33,700 13,500 19,500 44,500 39,100 241,900 The company uses a predetermined overhead rate based on machine hours. Estimated hours for labor In Year 3 were 210,000 and for machines were 131,000, Required a. Calculate the predetermined overhead rate (Round your answer to 2 decimal places.) b. Determine the amount of manufacturing overhead applied to Work in Process Inventory during the Year 3 period of actual machine hours were 146.000. (Do not round Intermediate calculations.) per machine hour a. Predetermined overhead rate b. Applied manufacturing overhead