The condensed form of Nordstrop Companys flexible budget for manufacturing overhead follows:

	Cost Formula			Machine-Hours
Overhead Costs	(per machine-hour)			9,000		10,000		11,000
Variable cost	$	1.50		$	13,500	$	15,000	$	16,500
Fixed cost					20,700		20,700		20,700
Total overhead cost				$	34,200	$	35,700	$	37,200

The following information is available for a recent period:

1. The denominator activity of 9,000 machine-hours was chosen to compute the predetermined overhead rate.
2. At the 9,000 standard machine-hours level of activity, the company should produce 4,500 units of product.
3. The companys actual operating results were as follows:

Number of units produced		4,800
Actual machine-hours		9,000
Actual variable overhead costs	$	13,940
Actual fixed overhead costs	$	21,000

Required:

1. Compute the predetermined overhead rate and break it down into variable and fixed cost elements. (Round your answers to 2 decimal places.)