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 $1,860,000 of factory overhead costs and use 60,000 machine hours.

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

a.	Purchased 214,000 pounds of materials on account; the cost was $5.10 per pound.
b.	Issued 137,000 pounds of materials to production, of which 23,500 pounds were used as indirect materials.
c.	Incurred direct labor costs of $325,000 and $57,000 of indirect labor costs.
d.	Recorded depreciation on equipment for the month, $79,100.
e.	Recorded insurance costs for the manufacturing property, $5,200.
f.	Paid $10,200 cash for utilities and other miscellaneous items for the manufacturing plant.
g.	Completed Job H11 costing $9,200 and Job G28 costing $85,500 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 11,100 machine hours during April.

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1) Compute Erkens Companys predetermined overhead rate for the year.

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