Merger Manufacturing uses direct labor cost as the allocation base for applying MOH to WIP.The budgeted for direct labor cost for the year was 1,000,000. The budgeted manufacturing overhead was 800,000. Actual direct labor cost for the year was 1,100,000. Actual manfacturing overhead was 825,000

a) what was Merger's predetermine manufacture overhead rate per direct labor dollars?

b) How much MOH was applied to WIP during the year?