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

Overhead $360,000

Direct labor hours 40,000 hours

Machine hours 60,000 hours

Wilson uses normal costing and applies overhead on the basis of direct labor hours. For the month of May, direct labor hours worked were 4,200 and machine hours operated were 6,500. The actual overhead incurred for the month was $58,500.

Q1. What is the predetermined overhead rate?

Q2. Mays manufacturing overhead was: