=+PE 19-4A Applying factory overhead obj. 2 EE 19-4 p. 864 Lewis Company estimates that total factory overhead costs will be $200,000 for the year.

Direct labor hours are estimated to be 25,000. For Lewis Company,

(a) determine the predetermined factory overhead rate,

(b) determine the amount of factory overhead applied to Jobs 30 and 32 in June using the data on direct labor hours from Practice Exercise 19-2B, and

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