Bergan Company estimates that total factory overhead costs will be $$620,000$ for the year. Direct labor hours are estimated to be $80,000.$

a$.$ For Bergan 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, Bergan Company accumulated $2,500$ hours of direct labor costs on Job $200$ and $3,000$ 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.

Account

Debit

Credit

$$

$$

$$