Brockney Incorporated bases its manufacturing overhead budget on budgeted direct labor$-$

hours. The variable overhead rate is $$1\mathrm{.}40$ per direct labor$-$hour. The company's budgeted

fixed manufacturing overhead is $$118,300$ per month, which includes depreciation of

$$19,700.$ All other fixed manufacturing overhead costs represent current cash flows. The July

direct labor budget indicates that $9,100$ direct labor$-$hours will be required in that month.

Required:

a$.$ Determine the cash disbursements for manufacturing overhead for July.

b$.$ Determine the predetermined overhead rate for July. $($Round your answer to $2$ decimal

places.$)$