Vernon, Inc. estimates manufacturing overhead costs for the Year 3 accounting period as follows. Equipment depreciation Supplies Materials handling Property taxes Production setup Rent Maintenance Supervisory salaries $190,800 20,800 32,600 13,300 19,500 43,900 39,600 249,100 The company uses a predetermined overhead rate based on machine hours. Estimated hours for labor in Year 3 were 211,000 and for machines were 127,000. Required a. Calculate the predetermined overhead rate. (Round your answer to 2 decimal places.) b. Determine the amount of manufacturing overhead applied to Work in Process Inventory during the Year 3 period if actual machine hours were 142,000. (Do not round intermediate calculations.) a. Predetermined overhead rate b. Applied manufacturing overhead per machine hour