Erkens Company uses a job costing system with normal costing and applies factory overhead on the basis of machine hours. At the beginning of the year, management estimated that the company would incur $1,769,000 of factory overhead costs and use 61,000 machine hours.

Erkens Company recorded the following events during the month of April:

a.	Purchased 184,000 pounds of materials on account; the cost was $5.20 per pound.
b.	Issued 122,000 pounds of materials to production, of which 16,000 pounds were used as indirect materials.
c.	Incurred direct labor costs of $250,000 and $42,000 of indirect labor costs.
d.	Recorded depreciation on equipment for the month, $76,100.
e.	Recorded insurance costs for the manufacturing property, $3,700.
f.	Paid $8,700 cash for utilities and other miscellaneous items for the manufacturing plant.
g.	Completed Job H11 costing $7,700 and Job G28 costing $78,000 during the month and transferred them to the Finished goods inventory account.
h.	Shipped Job G28 to the customer during the month. The job was invoiced at 35% above cost.
i.	Used 8,100 machine hours during April.

Required:

1.	Compute Erkens Companys predetermined overhead rate for the year.
	predetermined overhead rate is _______________ per machine hour

2.	Prepare journal entries to record the events that occurred during April.