Success Corporation uses a job-order costing system and applies overhead on the basis of direct labor hours. At the beginning of the year, management estimated that 120,000 direct labor hours would be worked and RM410,400 of manufacturing overhead costs would be incurred. During the year, the company actually worked 130,000 direct labor hours and incurred the following manufacturing costs: I RM Direct materials used in production Direct labor Indirect labor 380,000 400,000 95,000 Indirect materials 67,500 Insurance (30% for factory assets) 30,000 Utilities (60% used for production) 42,000 Repairs and maintenance (100% for factory assets) 25,000 Depreciation on machine used in production 105,000 Depreciation on fixed assets in corporate block 78,000 Required: a) Calculate the predetermined overhead rate for the year. (2 marks) (CLO2:PLO2:C3) b) Determine the amount of manufacturing overhead applied to work in process during the year.