Cost accumulation; assigning costs to jobs

$$3,900$ on direct labor for Job #$344.$ Budgeted factory overhead for the company for the year was $$1,275,000.$

a$.$ How did Mystic Inc. compute the predetermined overhead rate for the year?

b$.$

Journalize the application of overhead to all jobs, assuming that April's total direct labor cost was $$22,700.$

c$.$ How much overhead was assigned to Job #$344$ during April? $

d$.$ Job #$344$ had a balance of $$18,350$ on April $1.$ What was the April $30$ balance? $