Almerinda Company estimates that total factory overhead costs will be $1,750,000 for the year. Direct labor hours are estimated to be 500,000. For Almerinda 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 50 and 51 in April using the data on direct labor hours from Practice Exercise and (c) prepare the journal entry to apply factory overhead to both jobs in April according to the predetermined overhead rate.