Sandhill Company applies manufacturing overhead based on direct labor hours. Information concerning manufacturing overhead and labor for the year follows:

Actual manufacturing overhead		$78,400
Estimated manufacturing overhead		$73,500
Direct labor hours incurred		4,800
Direct labor hours estimated		5,000

(a)

predetermined overhead rate. (Round answer to 2 decimal places, e.g. 15.25.)

Predetermined overhead rate

$enter the predetermined overhead rate in dollars per direct labor hour rounded to 2 decimal places per direct labor hour

(b)