Chloe Corp. uses a job order costing system with manufacturing overhead applied to products on the basis of direct labor hours. For the upcoming year, Chloe Corp. estimated total manufacturing overhead cost at $531,700 and total direct labor hours of 40,900. During the year actual manufacturing overhead incurred was $498,700 and 40,600 direct labor hours were used. (a) Calculate the predetermined overhead rate. Predetermined Overhead Rate per hour (b) Calculate how much manufacturing overhead will be applied to production. Manufacturing Overhead Applied