Fuctory Oweiheod Rates, Entrics, and Account Balance tactory 2. Etwimated foctory overtieat costs, drect labor hours, and machire hours are as foltows: Factory 1 lactory 2 Etrmatind foctory over heat cose for fiscal yeat begmeng Aurust: 1 . $425,520$361,400 Catimated direct later boun lor vear 14,600 Estainated machinc bours foe yeer 17,730 Antiel factorv overhenat cests for Augunt 533,050 $74,200 Actial dince labor tours for August Actuol mochire hours for Aapust. 1,380 1,110 Siper machinetain. b. Determinie the factory overhed ratefor Factory 2 . \$. Der cerect laber hour factory 1 rimous rent)