12. Odessa Company's process cost system assigns factory overhead cost based on machine hours and direct labor cost The Moting Department uses 3,000 direct labor hours at an average rate of $14 per hour during the accounting period. The Packaging Department uses 14,500 machine hours during the accounting period. Odessa's predetermined factory overhead rates are 25% of direct labor costs, and $2 per machine hour. a) Prepare the journal entry to apply factory overhead cost to the Mixing Department. b) Prepare the journal entry to apply factory overhead cost to the Packaging Department