Applying Factory Overhead Keenan Company estimates that total factory overhead costs will be $180,000 for the year. Direct labor hours are estimated to be 12,000 . a. For Keenan Company, determine the predetermined factory overhead rate using direct labor hours as the activity base. $ per direct labor hour b. During May, Keenan Company accumulated 680 hours of direct labor costs on Job 200 and 620 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