Clarrin, Inc. has estimated the following operating data for the current year: Direct labor hours: 12000 Machine hours: 14000 Direct materials cost: $51000 Manufacturing overhead: $143000 Assume that Clarrin, Inc. computes a predetermined overhead rate annually based on direct labor hours. During January of the current year, Clarrin, Inc. works on 2 products, and accumulated the following actual operating data by product:

	Product 1	Product 2	Total
Direct labor hours	310	710	1020
Machine hours	400	860	1260
Direct materials cost	$3260	$310	$3570

Actual manufacturing overhead for January is $9295. a. What is the predetermined overhead rate (per direct labor hour) that Clarrin, Inc. will use in the current year? Round the rate to the nearest penny for your answer. b. How much total overhead will Clarrin, Inc. apply to inventory in January? Round your answer to the nearest dollar. c. What is the overhead variance for January?