Factory Overhead Rates, Entries, and Account Balance

and machine hours are as follows:

Factory $1$ Factory $2$

a$.$ Determine the factory overhead rate for Factory $1.$

per machine hour

b$.$ Determine the factory overhead rate for Factory $2.$

per direct labor hour

c$.$ Journalize the entries to apply factory overhead to production in each factory for August. If an amount box does not require an entry, leave it blank.

Factory $1!$

Factory $2$

d$.$ Determine the balances of the factory overhead accounts for each factory as of August $31,$ and indicate whether the amounts represent overapplied factory overhead or underapplied factory overhead.

Factory $1$$

Factory $2$$