Perez, Inc. estimates manufacturing overhead costs for the Year 3 accounting period as follows.

Equipment depreciation	$	191,300
Supplies		19,500
Materials handling		32,000
Property taxes		13,200
Production setup		19,800
Rent		44,500
Maintenance		39,400
Supervisory salaries		363,900

The company uses a predetermined overhead rate based on machine hours. Estimated hours for labor in Year 3 were 200,000 and for machines were 134,000. 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 Year 3 period if actual machine hours were 149,000. (Do not round intermediate calculations.)