Almerinda Company estimates that total factory overhead costs will be $1,694,000 for the year. Direct labor hours are estimated to be 484,000.

Required:

A.	For Almerinda Company, determine the predetermined factory overhead rate using direct labor hours as the activity base.
B.	During April, Almerinda Company accumulated 21,100 hours of direct labor costs on Job 50 and 25,200 hours on Job 51. Determine the amount of factory overhead applied to Jobs 50 and 51 in April.
C.	Prepare the journal entry on Apr. 30 to apply factory overhead to both jobs in April according to the predetermined overhead rate. Refer to the Chart of Accounts for exact wording of account titles.

Chart of Accounts CHART OF ACCOUNTS Almerinda Company General Ledger ASSETS REVENUE 110 Cash 121 Accounts Receivable 125 Notes Receivable 126 Interest Receivable 131Materials 132 Work in Process 133 Factory Overhead 134 Finished Goods 141 Supplies 142 Prepaid Insurance 143 Prepaid Expenses 410 Sales 610 Interest Revenue EXPENSES 510 Cost of Goods Sold 520 Wages Expense 531 Selling Expenses 532 Insurance Expense 533 Utilities Expense 534 Office Supplies Expense 540 Administrative Expenses