Bergan Company estimates that total factory overhead costs will be $1,653,000 for the year. Direct labor hours are estimated to be 551,000. A. For Bergan Company, determine the predetermined factory overhead rate using direct labor hours as the activity base. Round your answer to the nearest cent. $ per direct labor hour B. During May, Bergan Company accumulated 21,900 hours of direct labor costs on Job 200 and 23,500 hours on Job 305. Determine the amount of factory overhead applied to Jobs 200 and 305 in May. C. Prepare the journal entry on May 30 to apply factory overhead to both jobs in May according to the predetermined overhead rate. Refer to the Chart of Accounts for exact wording of account titles. PAGE 10 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY 1 2