Factory 1 Factory 2 Estimated factory overtead cost for fiscal Year beginning March 1 Fstimated direct laber hours for vear Dstimated mactine hours for mer Actual factory eveitiead costs for March Actual direct bator hours for March Mctual madire hour for March \begin{tabular}{rr} $725,010 & $694,400 \\ 18,570 & 12,400 \\ $57,950 & $60,210 \\ & 1,120 \\ 1,450 & \end{tabular} a. Determine the factery ourthead rute fer factory 1. per machine hour b. Desermine the factory oneit ead nate for factory 2. per direct later hour Factery 1 Fastery ? Fectory 1 Factory 2