At the beginning of the year, Pryor Company estimated the following costs:

Overhead $$250,250$

Direct labour cost $$385,000$

Pryor Company uses normal costing and applies overhead on the basis of direct labour cost. $($Direct labour cost is equal to total direct labour hours worked multiplied by the wage rate.$)$ For the month of December, direct labour cost was $$46,900.$

Required:

$1.$ Calculate the predetermined overhead rate for the year. Enter the percentage answer as a whole number. $2.$ Calculate the overhead applied to production in December.