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	$	337,800
Factory machinery depreciation		54,000
Factory supervisor salaries		144,000
Factory direct labor		213,367
Factory supplies		37,400
Factory property tax		27,250
Advertising cost		27,000
Administrative salaries		55,000
Administrative-related depreciation		25,200
Total expected costs	$	921,017

Required:

1. Calculate the predetermined overhead rate per direct labor hour if the average direct labor rate is $11.41 per hour.

2. Determine the amount of applied overhead if 19,000 actual hours are worked in the upcoming year.