Neffer Services Inc. leases access to high-speed computers to small businesses. It provides the following information for the year: Budgeted Actual Overhead cost $2,000,000 $1,900,000 Computer hours 100,000 90,000 Direct labor hours 200,000 180,000 Overhead is applied on the basis of computer hours. a. Compute the predetermined overhead rate. b. Determine the amount of overhead applied for the year