Wheelers 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	$	345,800
Factory machinery depreciation		60,500
Factory supervisor salaries		138,500
Factory direct labor		228,018
Factory supplies		37,900
Factory property tax		30,750
Advertising cost		23,000
Administrative salaries		46,500
Administrative-related depreciation		26,700
Total expected costs	$	937,668

Required: 1. Calculate the predetermined overhead rate per direct labor hour if the average direct labor rate is $12.81 per hour. (Round your answer to 2 decimal places.)

Predetermined Overhead Rate

per DL Hour

2. Determine the amount of applied overhead if 18,100 actual hours are worked in the upcoming year. (Round your intermediate calculations to 2 decimals. Round your final answer to the nearest whole dollar.)

Applied Overhead