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 $ $341,800$

Factory machinery depreciation $56,500$

Factory supervisor salaries $137,000$

Factory direct labor $203,098$

Factory supplies $39,900$

Factory property tax $27,250$

Advertising cost $20,500$

Administrative salaries $54,000$

Administrative$-$related depreciation $26,700$

Total expected costs $ $906,748$

Required:

Calculate the predetermined overhead rate per direct labor hour if the average direct labor rate is $$11\mathrm{.}41$ per hour.

Determine the amount of applied overhead if $19,200$ actual hours are worked in the upcoming year.