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

$\backslash$table$[[,1$st Quarter,$2$nd Quarter,$3$rd Quarter $4$th Quarter,$],[$Budgeted direct labor$-$hours,$8,000,8,200,8,500,7,800]]$

The company uses direct labor$-$hours as its overhead allocation base. The variable portion of its predetermined manufacturing overhead rate is $$3\mathrm{.}25$ per direct labor$-$hour and its total fixed manufacturing overhead is $$48,000$ per quarter. The only noncash item included in fixed manufacturing overhead is depreciation of $$16,000$ 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.