9. Michael Mfg.Co. provided the following data from its cost accounting records for 2019: Estimated activity 28,000 direct labor (DL) hours Actual activity 30,000 direct labor hours Estimated factory overhead cost $406,000 Actual factory overhead cost $432,000 a) Calculate the predetermined factory overhead rate if Michael bases the rate on direct labor hours. b) Calculate Michael's under or over-applied factory overhead cost for 2019. 10. Moody Company is working on Jobs numbered 204 and 205. The two jobs have the following combined data: Total direct material (DM) cost $180,000; total direct labor (DL) cost, $120,000. Estimated factory overhead (FO) cost is applied at a rate of 70% of direct labor cost. Job #204 has a total cost of $167,000 and is completed during the accounting period. a) Prepare the journal entry for completion of Job # 204. b) Calculate the current cost of partially completed Job #205