Brockney Inc. bases its manufacturing overhead budget on budgeted direct labor-hours. The variable overhead rate is $1.40 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $118,300 per month, which includes depreciation of $19,700. All other fixed manufacturing overhead costs represent current cash flows. The July direct labor budget indicates that 9,100 direct labor-hours will be required in that month.
Required:a. Determine the cash disbursement for manufacturing overhead for September. (Omit the "$" sign in your response.)
b. Determine the predetermined overhead rate for September. (Round your answer to 2 decimal places. Omit the "$" sign in your response.)