Cavy Company estimates that total factory overhead costs will be $$1,017,291$ for the year. Direct labor hours are estimated to be $106,300.$

a$.$ Determine the:

Predetermined factory overhead rate. Round your answer to the nearest cent.

$ per labor hour

Amount of factory overhead applied to Job $456$ if the amount of direct labor hours is $1,400$ and Job $888$ if the amount of direct labor hours is $3,000.$ Job $456$ $

Job $888$

b$.$ Journalize the entry to apply factory overhead for April, assuming Jobs $456$ and $888$ are the only jobs in production during the month. If an amount box does not require an entry, leave it blank.