plz help with these 2 questions

Minstrel Manufacturing uses a job order costing system. During one month, Minstrel purchased $206,000 of raw materials on credit: issued materials to production of $203,000 of which $22,000 were indirect. Minstrel incurred a factory payroll of $158,000, of which $32,000 was indirect labor. Minstrel uses a predetermined overhead rate of 150% of direct labor cost. The total manufacturing costs added during the period is: Kayak Company uses a job order costing system and allocates its overhead on the basis of direct labor costs. Kayak Company's production costs for the year were: direct labor, $33,000; direct materials, $53,000; and factory overhead applied $6,300. The predetermined overhead rate was