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At the beginning of the year, Debion Company estimated the following: Overhead $522,900 Direct labor hours 83,000 Debion uses normal costing and applies overhead on

At the beginning of the year, Debion Company estimated the following:

Overhead $522,900
Direct labor hours 83,000

Debion uses normal costing and applies overhead on the basis of direct labor hours. For the month of March, direct labor hours were 7,600.

Required:

1. Calculate the predetermined overhead rate for Debion. Round your answer to the nearest cent. $

2. Calculate the overhead applied to production in March. $

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