Factory Overhead fate, Entry for Applying Foctory Overhead, and Factory Overhead Account Balance The cost accountant for Alver Rock Beverage Co. estimated that total foctory overhead cost for the Blending Department for the coming fiscal year begnning february 1 would be $3,150,000, and total direct labor costs would be $1,600,000. During February, the actusl direct labor cost totaled $160,000, and fsctory overhesd cost incurred totaled $283,900. a. What is the predetermined factory overhead rate based on direct labor cost? Enter your answer as a whole percent oot in decimas: \% b. Journalize the entry to apply factory overhead to production for february. If an amount box does not require an entry, leave i blank c. What is the February 28 balance of the account Factory Overhesd-Blending Department? d. Does the balance in part (c) represent overapplied or underappled factory averhead