Instant Access Services Inc. leases access to high-speed computers to small businesses. It provides the following information for the year:

Budgeted		Actual
Overhead cost		$2,100,000		$1,900,000
Computer hours		100,000		90,000
Direct labor hours		200,000		180,000

Overhead is applied on the basis of computer hours.

(A) Compute the predetermined overhead rate.

$____________

(B)Determine the amount of overhead applied for the year.

$___________