Estimated factory overhead cost for fiscal
	year beginning August 1	$795,210		$961,000
Estimated direct labor hours for year				15,500
Estimated machine hours for year		20,390
Actual factory overhead costs for August		$63,560		$83,330
Actual direct labor hours for August				1,400
Actual machine hours for August		1,590

a. Determine the factory overhead rate for Factory 1. $ per machine hour

b. Determine the factory overhead rate for Factory 2. $ per direct labor hour

c. Journalize the entries to apply factory overhead to production in each factory for August. If an amount box does not require an entry, leave it blank.

Factory 1
Factory 2

d. Determine the balances of the factory overhead accounts for each factory as of August 31, and indicate whether the amounts represent overapplied factory overhead or underapplied factory overhead.

Factory 1	$
Factory 2	$