Hatch Compary estimates that total factory overhead costs will be $204,000 for the year. Direct labor hours are estimated to be 17,000 . a. For Hatch Company, determue the predetermined factory overhead rate using direct labor hours as the activity base. X per direct labor hour b. During May, Hatch Company accumulated 900 hours of darect labor costs on Job 200 and 650 hours on Job 305 . Determine the amount of factory overhead applied to Jobs 200 and 305 in May. x * Orea Wy Wor a betermine the tate by sprasing the estmated oveltead costs over the alocation base b. Muitiply twe yob hours by the predeternined ovethesd rate 6. Prenare the joumal entry to apply factory owerhead to both jobs in May according to the predetermined overheod rate. x