Calculating the Predetermined Overhead Rate, Applying Overhead to Production

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

Overhead	$622,300
Direct labor hours	80,750

Debion uses normal costing and applies overhead on the basis of direct labor hours. For the month of March, direct labor hours were 18,573.

Required:

1. Calculate the predetermined overhead rate for Debion. Round your answer to the nearest cent. $fill in the blank 1 per direct labor hour

2. Calculate the overhead applied to production in March. Round your intermediate calculations to two decimal places and round your answer to nearest whole value. $fill in the blank 2