Griffin, Inc., estimates manufacturing overhead costs for the 2015 accounting period as follows.

Equipment depreciation	$	191,600
Supplies		20,200
Materials handling		34,000
Property taxes		14,800
Production setup		20,200
Rent		43,600
Maintenance		39,900
Supervisory salaries		288,500

The company uses a predetermined overhead rate based on machine hours. Estimated hours for labor in 2015 were 212,000 and for machines were 128,000.

Required:

a.

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

Predetermined overhead rate

per machine hour

b.	Determine the amount of manufacturing overhead applied to Work in Process Inventory during the 2015 period if actual machine hours were 143,000. (Do not round intermediate calculations.) Applied manufacturing overhead=____________