Jordan, Inc. estimates manufacturing overhead costs for the Year 3 accounting period as follows. Equipment depreciation Supplies Materiale handling Property taxes Production setup Rent Maintenance Supervisory salarien $191,000 20,100 32,900 14,200 20,100 44,600 38,700 353,500 The company uses a predetermined overhead rate based on machine hours. Estimated hours for labor in Year 3 were 206,000 and for machines were 130,000 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 Year 3 perlod If actual machine hours were 145,000. (Do not round intermediate calculations.) per machine hour a. Predetermined overhead rate b. Applied manufacturing overhead