Sheffield Company's manufacturing overhead budget shows total variable costs of $$245,520$ and total fixed costs of $$200,880.$ Total production in units is expected to be $186,000.$ It takes $20$ minutes to make one unit, and the direct labor rate is $$15$ per hour.

Express the manufacturing overhead rate as $($a$)$ a percentage of direct labor cost, and $($b$)$ an amount per direct labor hour. $($Round manufacturing overhead rate as a percentage of direct labor cost to $0$ decimal places and as an amount per direct labor hour to $2$ decimal places, e$.$g$.125\mathrm{.}47.)$

$($a$)\%$

$($b$)$ $ $$