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Benton Corporation manufactures computer microphones, which come in two models: Standard and Premium. Data for a

representative quarter for the two models follow:

Manufacturing overhead in the plant has three main functions: supervision, setup labor, and incoming material inspection.

Data on manufacturing overhead for a representative quarter follow:

Required:

a$.$ Benton currently applies overhead on the basis of direct labor cost. What is the predetermined overhead rate for the quarter?

b$.$ The CFO and the plant controller at Benton are thinking of adopting an ABC system. They have tentatively chosen the following

cost drivers: direct labor cost for supervision, production runs for setup labor, and direct material dollars for incoming inspection.

Compute the cost driver rates for the proposed system at Benton.

Note: Enter your answers rounded to $2$ decimal places.