Stuart, inc. estimates manufacturing overhead costs for the 2019 accounting period as follows: equipment depreciation $ 190,900 supplies 20,100 materials handling 32,400 property taxes 13,400 production setup 20,300 rent 44,800 maintenance 38,400 supervisory salaries 430,300 the company uses a predetermined overhead rate based on machine hours. estimated hours for labor in 2019 were 210,000 and for machines were 134,000. required calculate the predetermined overhead rate. (round your answer to 2 decimal places.) determine the amount of manufacturing overhead applied to work in process inventory during the 2019 period if actual machine hours were 149,000. (do not round intermediate calculations.)