XYZ Inc has the following overhead costs and cost drivers. Company-wide allocation base used is direct labor hours.

Direct labor hours are estimated at 100000 for the year. Total overhead costs are estimated at $3799900 for the year.

Activity Cost Pool	Cost Driver	Est. Overhead		Cost Driver Activity
Ordering and Receiving	Orders	$ 170000		500 orders
Machine Setup	Setups	342000		450 setups
Machining	Machine hours	1637500		125000 MH
Assembly	Parts	1300000		1000000 parts
Inspection	Inspections	350000		500 inspections

The Predetermined Overhead Rate is: _________

If overhead is applied using activity-based costing, the overhead application rate for ordering and receiving is: ________