Verizox Company uses a job order cost system with manufacturing overhead applied to products based on direct labor hours. At the beginning of the most recent year, the company estimated its manufacturing overhead cost at $181,390. Estimated direct labor cost was $450,670 for 18,700 hours. Actual costs for the most recent month are summarized here: Item Description Total Cost Direct labor (1,500 hours) $ 45,068 Indirect costs Indirect labor 2,460 Indirect materials 3,480 Factory rent 3,230 Factory supervision 4,800 Factory depreciation 5,630 Factory janitorial work 1,220 Factory insurance 1,850 General and administrative salaries 4,260 Selling expenses 5,320 Required: Calculate the predetermined overhead rate. Calculate the amount of applied manufacturing