Mason Corporation applies manufacturing overhead on the basis of direct labor hours and has the following data for its most recent year of operations:

Description	Amount
Estimated manufacturing overhead	$252,648
Estimated direct labor hours	4,480 hours
Actual manufacturing overhead	$270,415
Actual direct labor hours	4,600 hours

1. What is the predetermined overhead rate closest to?

2. What is the applied manufacturing overhead closest to?

3.Manufacturing overhead for the month is?