Applying Factary Overthead Bergan Comeaciy estomates that total foctory overhead cost wii be $620,000 for the yes, Oirect labor hourt are entimated to he B0,000 a. for bergan company, deterthine the aredelemmined roctory bvirfesdzate using srect labor hours as the actinty base uf required, reund your answeir to two decimal places. per dinect laboe hour b. During May, Bergan Company accumulated 2,500 hours of direct laber costs on fob 200 and 3,000 bours on lob 305 , Determine the amount of facticr Gientead applied to Jobs 200 and 305 in May. c. Prepare the joumal entry to apply factory overtiead to beth jobs in May accoeding to the predetermined ovechead rate. If an amount bes. ases nut requile an entry