$1.$ EX $3-4.$ Factory overhead rate, entry for applying factory overhead, and factory overhead account balance

OBJ. $1,3$

The chief cost accountant for Fizzy Fruit Beverage Co$.$ estimated that total factory overhead cost for the Blending Department for the coming fiscal year beginning April $1$ would be $$147,000,$ and total direct labor costs would be $$105,000.$ During April, the actual direct labor cost totaled $$12,000,$ and factory overhead cost incurred totaled $$17,050.$

a$.$ What is the predetermined factory overhead rate based on direct labor cost?

b$.$ Journalize the entry to apply factory overhead to production for April.

c$.$ What is the April $30$ balance of the account Factory Overhead$$Blending Department?

d$.$ Does the balance in part $($c$)$ represent over$-$ or underapplied factory overhead?