Applying Factory Overhead Darling Company estimates that total factory overhead costs will be $216,000 for the year. Direct labor hours are estimated to be 18,000 . a. For Darling Company, determine the predetermined factory overhead rate using direct labor hours as the activity base. per direct labor hour b. During May, Darling Company accumulated 900 hours of direct labor costs on Job 200 and 560 hours on Job. 305 . Determine the amount of factory overhead applied to Jobs 200 and 305 in May. 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