Carrother Company estimates that total factory overhead costs will be $960,000 for the year. Direct labor hours are estimated to be 80,000. For Carrother Company,  

(a) Determine the predetermined factory overhead rate using direct labor hours as the activity base.

(b) Determine the amount of factory overhead applied to Jobs 40 and 42 in August using the data on direct labor hours from Practice Exercise 19-2B.

(c) Prepare the journal entry to apply factory overhead to both jobs in August according to the predetermined overhead rate.

Data from Exercise 19-2B,

During August, Carrothers Company accumulated 4,300 hours of direct labor costs on Job 50 and 5,100 hours on Job 56. The total direct labor was incurred at a rate of $21.00 per direct labor hour for Job 50 and $18.50 per direct labor hour for Job 56. Journalize the entry to record the flow of labor costs into production during August.