Wheeler$$s Bike Company manufactures custom racing bicycles. The company uses a job order cost system to determine the cost of each bike. Estimated costs and expenses for the coming year follow:

Bike parts $ $354,800$

Factory machinery depreciation $53,500$

Factory supervisor salaries $142,000$

Factory direct labor $210,141$

Factory supplies $37,400$

Factory property tax $26,250$

Advertising cost $21,000$

Administrative salaries $50,000$

Administrative$-$related depreciation $25,200$

Total expected costs $ $920,291$

Required:

Calculate the predetermined overhead rate per direct labor hour if the average direct labor rate is $$11\mathrm{.}61$ per hour.

Determine the amount of applied overhead if $19,400$ actual hours are worked in the upcoming year.