1. Calculating the Predetermined Overhead Rate, Applying Overhead to Production

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

   Overhead	$881,200
   Direct labor hours	93,000

   Debion uses normal costing and applies overhead on the basis of direct labor hours. For the month of March, direct labor hours were 19,530.

   Required:

   1. Calculate the predetermined overhead rate for Debion. Round your answer to the nearest cent. $ 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. $