Please help me solve A & B.

Fanning, Inc. estimates manufacturing overhead costs for the Year 3 accounting period as follows. Equipment depreciation Supplies Materials handling Property taxes Production setup Rent Maintenance Supervisory salaries $191,500 19,500 33,700 14,700 20,700 44,500 39,000 223,900 The company uses a predetermined overhead rate based on machine hours. Estimated hours for labor in Year 3 were 215,000 and for machines were 125,000. Required a. Calculate the predetermined overhead rate. (Round your answer to 2 decimal places.) b. Determine the amount of manufacturing overhead applied to Work in Process Inventory during the Year 3 period if actual machine hours were 140,000. (Do not round intermediate calculations.) per machine hour a. Predetermined overhead rate b. Applied manufacturing overhead