19-4 Lockmiller Company estimates that total factory overhead costs will be $867,000 for the year. Direct labor hours are estimated to be 102,000. For Lockmiller 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 275 and 310 in May using the data on direct labor hours from Practice Exercise 19-2A, and (c) journalize the entry to apply factory overhead to both jobs in May according to the predetermined overhead rate.

19-2A

During May, Lockmiller Company accumulated 1,900 hours of direct labor costs on Job 275 and 2,600 hours on Job 310. The total direct labor was incurred at a rate of $34 per direct labor hour for Job 275 and $26 per direct labor hour for Job 310. Journalize the entry to record the flow of labor costs into production during May.