Cavy Company estimates that total factory overhead costs will be $1,064,663 for the year. Direct labor hours are estimated to be 101,300.

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 456 if the amount of direct labor hours is 1,200 and Job 888 if the amount of direct labor hours is 3,000.

Job 456	$
Job 888	$

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