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 ending Department for the coming facil yaring February would be 5611,600, and total direct labor costs would be $556,000. During February, the actual direct labor cost totaled $48,000, and factory overhed cost incurred in 154,900. a. What is the predetermined factory overhead rate based on direct labor cont Enter your answers a whole percent not in romans b. Journalize the entry to apply factory overhead to production for February c. What is the February 20 balance of the account Factory Overhead-blending Department? Amount Debitor Credit d. Does the balance in part (c) represent overapplied or underapplied tactory overhead