Theoretical capacity for PEL Company is 160,000 direct labour hours, and normal capacity is 100,000 direct labour hours. The actual capacity attained for the fiscal year ended June 30, 20 A, was 86,000 hours. It is estimated that 80,000 hours will be worked in 20B.Fixed factory overhead is $800,000, and variable factory overhead is $13.38 per direct labour hour. Required: Using the expected actual capacity for 20B, compute (a) the factory overhead rate, and (b) the fixed part of the factory overhead rate.