Perez, Inc. estimates manufacturing overhead costs for the 2019 accounting period as follows:

Equipment depreciation	$	191,700
Supplies		20,500
Materials handling		33,400
Property taxes		13,700
Production setup		20,300
Rent		44,100
Maintenance		39,800
Supervisory salaries		195,500

The company uses a predetermined overhead rate based on machine hours. Estimated hours for labor in 2019 were 203,000 and for machines were 130,000.

Required

1. Calculate the predetermined overhead rate. (Round your answer to 2 decimal places.)

2. Determine the amount of manufacturing overhead applied to Work in Process Inventory during the 2019 period if actual machine hours were 145,000. (Do not round intermediate calculations.)

a. predetermined overhead rate = ? per machine hour

b. applied manufacturing overhead = ?