For the current year, Omaha Mechanical has a monthly overhead cost formula of $77,220 + $6 per direct labor hour. The firm's current year expected annual capacity is 140,400 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 Off per unit 1 b. Prepare journal entries to record (1) the incurrence of $231,390 of actual overhead in january, when 13,502 direct labor hours were worked and (2) the application of overhead to Work in Process Inventory Note: Round amounts to the nearest whole dollar. Account To record actual overhead Debit Credit 0 0 0 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? Units produced in January or the current year, Omaha Mechanical has a monthly overhead cost formula of $77,2 e incurred evenly each month. Making one unit of the company's product requires 1.5 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 $ 0 b. Prepare journal entries to record (1) the incurrence of $231,390 of actual overhead in Inventory. Note: Round amounts to the nearest whole dollar. 1 Account Debit Credit 0 0 0 To record actual overhead 2 0 0 0 0 To record the appplication of overhead to WIP c. Given the actual direct labor hours in (b), how many units would you have expected to b Units produced in January 0