Factory Overhead Rate, Entry for Applying Factory Overhead, and Factory Overhead Account Balance The cost accountant for River Rock Beverage Co. estimated that total factory overhead cost for the Blending Department for the coming fiscal year beginning February 1 would be $677,600, and total direct labor costs would be $616,000. During February, the actual direct labor cost totaled $53,000, and factory overhead cost incurred totaled $60,650 a. What is the predetermined factory overhead rate based on direct labor cost? Enter your answer as a whole percent not in decimals 1.1 X Checy Identify the activity base for this company. Remember to enter the number as a whole percent not in decimals . Journal the entry to apoiadory overed to production for February Work in ProcessBlending Department X Factory Overhead-Blending Department X F My Recall how the predetermined overhead is applied to departments. How does the applied overhead affect work in process? Check My Work more Check My Wonemang Show Me How b. Journalize the entry to apply factory overhead to production for February Work in Process-Blending Department 583 X Factory Overhead-Blending Department 583 X Feedback Check My Work Recall how the predetermined overhead is applied to departments. How does the applied overhead affect work in process? c. What is the February 28 balance of the account Factory Overhead--Blending Department? Amount: 60,650 x Debit or Credit? Debit d. Does the balance in part (c) represent overapplied or underapplied factory overhead? Underapplied factory overhead Feedback Check My Work cand d. Compare the actual cost to the applied amount