Cavy Company estimates that total factory overhead costs will be $681,383 for the year. Direct labor hours are estimated to be 106,300.

a. Determine the:

1. Predetermined factory overhead rate. Round your answer to the nearest cent. $ per direct labor hour

2. Amount of factory overhead applied to Job 567 if the amount of direct labor hours is 1,300 and Job 999 if the amount of direct labor hours is 2,700.

Job 567	$
Job 999	$

b. Prepare the journal entry to apply factory overhead for April according to the predetermined overhead rate.