Factory Overhead Rate, Entry for Applying Factory Overhead, and Factory Overhead Account Balance direct labor costs would be $$522,000.$ During February, the actual direct labor cost totaled $$45,000,$ and factory overhead cost incurred totaled $$53,800.$

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.

Accounts Payable

Cash ount Factory Overhead$-$Blending Department?

Factory Overhead$-$Blending Department

Finished Goods

Work in Process$-$Blending Department

rapplied or underapplied factory overhead?