Griffin, Inc., estimates manufacturing overhead costs for the 2015 accounting period as follows. Equipment depreciation $ 172,000 Supplies 21,000 Materials handling 34,000 Property taxes 15,000 Production setup 21,000 Rent 35,000 Maintenance 30,000 Supervisory salaries 122,000 The company uses a predetermined overhead rate based on machine hours. Estimated hours for labor in 2015 were 200,000 and for machines were 125,000.

Required:
a.	Calculate the predetermined overhead rate. (Round your answer to 2 decimal places.)

b.	Determine the amount of manufacturing overhead applied to Work in Process Inventory during the 2015 period if actual machine hours were 140,000. (Do not round intermediate calculations.)