Benson, Incorporated estimates manufacturing overhead costs for the Year $3$ accounting period as follows.

Benson, Incorporated 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 $ 190,500 20, l 32,900 14,700 19,800 44, 39,900 381,500 The company uses a predetermined overhead rate based on machine hours. Estimated hours for labor in Year 3 were 210,000 and for machines were 126,000. Required a. Calculate the predetermined overhead rate. Note: Round your answer to 2 decimal places. b. Determine the amount of manufacturing overhead applied to Work in Process Inventoly during the Year 3 period if actual machine hours were 141,000. Note: Do not round intermediate calculations. a. Predetermined overhead rate b. Applied manufacturing overhead per machine hour