5. During May, Hatch Company incurred factory overhead costs as follows: indirect materials, $3,220; indirect labor, $2,790; utilities cost, $1,270;

and factory depreciation, $4,750.

Journalize the entry to record the factory overhead incurred during May.

6. The total factory overhead for Bardot Marine Company is budgeted for the year at $600,000. Bardot Marine manufactures two types of boats:

speedboats and bass boats. The speedboat and bass boat each require 12 direct labor hours for manufacture. Each product is budgeted for

250 units of production for the year.

Determine the factory overhead allocated per speedboat using the single plantwide factory overhead rate.