This is a two part question, thank you in advance!

Dallas Company uses a job order costing system. The company's executives estimated that direct labor would be $5,200,000 (200,000 hours at $26 /hour) and that factory overhead would be $1,440,000 for the current period. At the end of the period, the records show that there had been 120,000 hours of direct labor and $1,140,000 of actual overhead costs. Using direct labor hours as a base, what was the predetermined overhead rate? (Round your answer to two decimal places.) Multiple Choice $5.70 per direct labor hour. $6.37 per direct labor hour. $12.00 per direct labor hour. $6.78 per direct labor hour. $7.20 per direct labor hour. B\&T Company's production costs for May are: direct labor, $14,000; indirect labor, $6,600; direct materials, $15,100; property taxes on production facility, $810; factory heat, lights and power, $1,010; and insurance on plant and equipment, $210. B\&T Company's factory overhead incurred for May is: Multiple Choice $21,700. $37,730. $2,030. $6,600. $8,630