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 $$3,150,000,$ and total direct labor costs would be $$1,800,000.$ During February, the actual direct labor cost totaled $$160,000,$ and factory overhead cost incurred totaled $$283,900.$

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

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

c$.$ What is the February $28$ balance of the account Factory Overhead$-$Blending Department?

Amount: $

Debit or Credit?

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