Benson, Inc. estimates manufacturing overhead costs for the Year 3 accounting period as follows. Equipment depreciation Supplies Materials handling Property taxes Production setup Rent Maintenance Supervisory salaries $191,300 19,900 33,200 13, 200 20,600 43,600 38,100 220,900 The company uses a predetermined overhead rate based on machine hours. Estimated hours for labor in Year 3 were 219,000 and for machines were 132,000. 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 if actual machine hours were 147,000. (Do not round intermediate calculations.) a. Predetermined overhead rate b. Applied manufacturing overhead per machine hour