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

	Budgeted	Actual
Overhead cost	$2,200,000	$2,100,000
Computer hours	100,000	90,000
Direct labour 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.