At the beginning of the year, Estes Company estimated the following costs:

Overhead..................$450,000

Direct labor cost............600,000

Estes uses normal costing and applies overhead on the basis of direct labor cost. (Direct labor cost is equal to total direct labor hours worked multiplied by the wage rate.) For the month of September, direct labor cost was $46,300.

Required:

1. Calculate the predetermined overhead rate for the year.

2. Calculate the overhead applied to production in September.