=+Factory 1 Factory 2 Estimated factory overhead cost for fiscal year beginning June 1 $475,000 $600,000 Estimated direct labor hours for year 15,000 Estimated machine hours for year 20,000 Actual factory overhead costs for June $38,000 $52,000 Actual direct labor hours for June 1,350 Actual machine hours for June 1,560

a. Determine the factory overhead rate for Factory 1.