Kansas Company uses a standard cost accounting system. In 2020, the company produced 27,900 units. Each unit took several pounds of direct materials and 1.6 standard hours of direct labor at a standard hourly rate of $13.00. Normal capacity was 49,700 direct labor hours. During the year, 130,300 pounds of raw materials were purchased at $0.93 per pound. All materials purchased were used during the year How much overhead was applied to production during the year? Overhead applied $ If total budgeted manufacturing overhead was $328,020 at normal capacity, what was the predetermined overhead rate based on direct labor hours? (Round answer to 2 decimal places, e.g. 2.75.)