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

Overhead $ $900,000$

Direct labour cost $1,200,000$

Pryor 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 $$77,800.$

Required:

$1.$ Calculate the predetermined overhead rate for the year. Enter the percentage as a whole number.

fill in the blank $1$

$\%$ of direct labour cost

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