The company uses a traditional job order cost system.

Parts	$ 348,800
Depreciation on machines	56,500
Factory supervisor salaries	139,000
Assembly line workers' salaries	233,864
Factory supplies	40,900
Property taxes on manufacturing plant	31,250
Marketing expenses	27,500
CEO's salary	53,000
Depreciation on delivery trucks	27,200
Total expected costs	$ 958,014

Required:

Calculate the predetermined overhead rate per direct labor hour if the average direct labor rate is $12.71 per hour.

Determine the amount of applied overhead if 18,900 actual hours are worked in the upcoming year.