Custom landscapes began operations on march 1,2001. it's work in process inventory account on march 31 appears as follows:

direct material.             554,400

direct labor.                    384,000

applied overhead.           345,600

the company applies overhead on the basis of direct labor cost. only one job was still in process on march 31. that job had $132,600 indirect material and $93,600 indirect labor cost assigned to it.

a. What was the predetermined overhead application rate?

b. How much cost was transferred out for jobs completed during march?