Factory Overhead Rate, Entry for Applying Factory Overhead, and Factory Overhead Account Balance costs would be $$367,000.$ During February, the actual direct labor cost totaled $$32,000,$ and factory overhead cost incurred totaled $$39,950.$

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 overapplied or underapplied factory overhead?