Rosen Inc. manufactures skateboards. The company estimated March 2021's direct labor amount to be 39,000 hours. The company allocate its manufacturing overhead based on direct labor hours. Last year, the company budgeted 21,000 direct labor hours and manufacturing overhead costs amount to $15,750. Do not enter dollar signs or commas in the input boxes. Round all answers to 2 decimal places. a) Calculate the predetermined overhead rate using last year's budget. Predetermined Overhead Rate: $Answer per DLH b) Using the predetermined overhead rate in part a, determine the manufacturing overhead budget for March 2021. Budgeted Manufacturing Overhead: $