As of January 1, 2015, Deacon Cororation expected to incur $10,000 of factory overhead. This would be applied per hour of machine usage, which is expected to be 4,000 hours of the month. The company incurs the following expenses during the month: $1,000 for indirect materials, $4,100 for indirect labor, $5,000 for factory utilities, and $1,750 for factory depreciation. Job 70 required 1,900 of machine hours and job 71 required 2,950 of machine hours.

a. Calculate the predetermined factory overhead rate.

b. Prepare the journal entry required to record the costs incurred.

c. Prepare the journal entry to record the allocation of the factory overhead.