Lewis Company calculates its predetermined rates using practical volume, which is 288,000 units. The standard cost system allows 2 direct labor hours per unit produced. Overhead is applied using direct labor hours. The total budgeted overhead is $3,168,000, of which $864,000 is fixed overhead. The actual results for the year are as follows: Units produced: 280,000 Direct labor: 570,000 hours @ $9 Variable overhead: $2,320,000 Fixed overhead: $872,000 (1-1) The predetermined fixed overhead rate is: (1-2) The predetermined variable overhead rate is: (1-3) Calculate the applied fixed overhead