Factory Overhead Rate, Entry for Applying Factory Overhead, and Factory Overhead Account Balance The chief cost accountant for Voltaire Beverage Co. estimated that total factory overhend cost for the Blending Department for the coming fiscal year beginning May 1 would be $2,340,000 and total direct tabor costs would be $1,800,000. During May, the actual direct labor cost totaled $145,000 and factory overhead cost incurred totaled 5192,100 a. What is the predetermined factory overhead rate based on direct tobor com? Enter your answer as a whole percent not in decimals. Feedback Check My Work b. Journalize the entry to apply factory overhead to production for May. If an amount box does not require an entry, leave it blank. Work in Process-Blending Department Factory Overhead-Blending Department Feedback Check My Work - c. What is the May 31 balance of the account Factory Overhead-Blending Department? Amount