Yuvwell Corporation$$s direct labor budget for next year contained the following information:

$1$st Quarter $2$nd Quarter $3$rd Quarter $4$th Quarter

Budgeted direct labor$-$hours $8,6008,5008,8008,200$

The company uses direct labor$-$hours as its overhead allocation base. The variable portion of its predetermined manufacturing overhead rate is $$2\mathrm{.}75$ per direct labor$-$hour and its total fixed manufacturing overhead is $$54,000$ per quarter. The only noncash item included in fixed manufacturing overhead is depreciation of $$13,500$ per quarter.

Required:

Prepare the company$$s manufacturing overhead budget for next year.

Compute the company$$s predetermined overhead rate $($including both variable and fixed manufacturing overhead$)$ for next year.