Can some one chck my answers please. My answers are in bold font

Oglebay Company is preparing its manufacturing overhead budget for 2011. Relevant data consist of the following:

Budgeted units to be produced by quarters:

First Quarter: 10,000 units

Second Quarter: 12,000 units

Third Quarter: 14,000 units

Fourth Quarter: 16,000 units

Direct labor: 1 hour per unit

Variable Overhead Costs per direct labor hour: $2.60 per unit

Fixed overhead costs by QUARTER: $68,000.

1. How much is the budgeted total manufacturing overhead for the year? $407,200

2. What is the pre-determined manufacturing overhead rate that will be used to apply overhead to the product? $7.83