Calculating the Predetermined Overhead Rate, Applying Overhead to Production At the beginning of the year, Debion Company estimated the following: Overhead $522,900 Direct labor hours 83,000 Debion uses normal costing and applies overhead on the basis of direct labor hours. For the month of March, direct labor hours were 7,600. 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. $