Lemiuex Company manufactures ice skates. The company estimated September 2015's direct labor amount to be 4, 700 hours. The company allocate its manufacturing overhead based on direct labor hours. Last year, the company budgeted 4, 400 direct labor hours and manufacturing overhead costs amount to $31, 600. Do not enter dollar signs or commas in the input boxes. Round all answers to 2 decimal places. a) Calculate the predetermined overhead rate using last year's budget. Predetermined Overhead Rate: $ per DLH b) Using the predetermined overhead rate in part a, determine the manufacturing overhead budget for September 2015. Budgeted Manufacturing Overhead: $