For the current year, Omaha Mechanical has a monthly overhead cost formula of $8,580 $6 per direct labor hour. The firm's current year expected annual capacity is 15,600 direct labor hours, to be incurred evenly each month. Making one unit of the company's product requires 1.5 direct labor hours. a. Determine the total overhead to be applied per unit of product in the current year. Note: Round amount to two decimal places. Applied OH per unit b. Prepare journal entries to record (1) the incurrence of $25,710 of actual overhead in January, when 1.278 direct labor hours were worked and (2) the application of overhead he Work in Procann Inventory. Note: Round amounts to the nearest whole dollar. Account Debit Credit To recont actual overhead To record the appplication of overhead to wi c. Given the actual direct labor hours in (b), how many units would you have expected to be produced in January Lasts produced in January