Blue Sky Soda estimates total factory overhead costs of $$3,948,000$ and total direct labor costs of $$2,820,000$ for its first year of operations. During January, the company used $$82,000$ of direct labor cost in its Blending department and $$62,000$ of direct labor cost in its Bottling department.

Compute the predetermined overhead rate as a percentage of direct labor cost.

Prepare the journal entry to apply factory overhead to the Blending and Bottling departments.