Applying Factory Overhead Darling Company estimates that total factory overhead costs will be $175,000 for the year. Direct labor hours are estimated to be 25,000. a. For Darling Company, determine the predetermined factory overhead rate using direct labor hours as the activity base. If required, round your answer to two decimal places. per direct labor hour b. During May, Darling Company accumulated 640 hours of direct labor costs on Job 200 and 870 hours on Job 305. Determine the amount of factory overhead applied to Jobs 200 and 305 in May. Feedback Check My Work a. Determine the rate by spreading the estimated overhead costs over the allocation base. b. Multiply the job hours by the predetermined overhead rate. c. Prepare the journal entry to apply factory overhead to both jobs in May according to the predetermined overhead rate. If an amount box does not require an entry, leave it blank. Work in Process Factory Overhead Feedback Check My Work c. Increase the work in process and reduce the factory overhead. Feedback Check My Work Partially correct