Factory Overiead 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 ending Department for the coming riscal year beginning February i would be 1463,750, and total direct labor costs would be 5371,000. During February, the actual direct labor cost totale $32,000, and factory overhead cost incurred totaled 541,600 What is the predetermined factory overhead rate based on direct labor cox? Enter your answer as a whole percent tot in decimals. . Journalize the entry to apply factory overhead to production for February 88 c. What is the February 28 balance of the account Factory Overhead-Blending Department? Amount: Debitor Credit? d. Does the balance in part (c) represent overapplied or underapplied factory overhead