Factory Overhead Costs During May, Salinger Company incurred factory overhead costs as follows: indirect materials, $3,770; indirect labor, $4,590; utilities cost, $2,900; and factory depreciation, $3,880. Journalize the entry to record the factory overhead incurred during May. If an amount box does not require an entry, leave it blank. Applying Factory Overhead Hatch Company estimates that total factory overhead costs will be $140,000 for the year. Direct labor hours are estimated to be 20,000. a. For Hatch Company, determine the predetermined factory overhead rate using direct labor hours as the activity base. If required, round your answer to two decimal places. $ per direct labor hour b. During May, Hatch Company accumulated 840 hours of direct labor costs on Job 200 and 580 hours on Job 305. Determine the amount of factory overhead applied to Jobs 200 and 305 in May. C. Prepare the journal entry to apply factory overhead to both jobs in May according to the predetermined overhead rate. If an amount box does not require an entry, leave it blank