Factory Overhead Rate, Entry for Applying Factory Overhead, and Factory Overhead Account Balance

$$647,000.$ During February, the actual direct labor cost totaled $$56,000,$ and factory overhead cost incurred totaled $$75,700.$

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

$\%$

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

Work in Process$-$Blending Department grad$$

Factory Overhead$-$Blending Department $$

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

Amount: $

Debit or Credit? Debit $$

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