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 overhead cost for the Blending Department for the coming fiscal year beginning May $1$ would be

$$543,600,$ and total direct labor costs would be $$453,000.$ During May, the actual direct labor cost totaled $$39,000,$ and factory overhead cost incurred totaled $$48,650.$

a$.$ What is the predetermined factory overhead rate based on direct labor cost? Enter your answer as a whole percent not in decimals.

$\%$

b$.$ Journalize the entry to apply factory overhead to production for May. If an amount box does not require an entry, leave it blank.

c$.$ What is the May $31$ balance of the account Factory Overhead$-$Blending Department?

Amount:

$

Debit or Credit?

d$.$ Does the balance in part $($c$)$ represent overapplied or underapplied factory overhead?