Hunter Corporation uses ABC to determine product costs for external financial reports. At the beginning of the year, management made the following cost and activity estimates in the company's five activity cost pools:

Activity Cost Pool	Activity Measure	Estimated Overhead Cost				Expected Activity
Labour related	Direct labour-hours	$	391,500				58,000	DLHs
Production orders	Number of orders		147,250				1,550	orders
Materials receipts	Number of receipts		62,500				1,250	receipts
Relay assembly	Number of relays		418,000				9,500	relays
General factory	Machine-hours		1,232,500				72,500	MHs
		$	2,251,750

Required:

1. Compute the activity rate (i.e., predetermined overhead rate) for each of the activity cost pools. (Round your answers to 2 decimal places.)

2. During the year, actual overhead cost and activity were recorded as follows:

Activity Cost Pool	Actual Overhead Cost				Actual Activity
Labour related	$	196,560			31,000	DLHs
Production orders		67,000			1,500	orders
Materials receipts		65,500			1,400	receipts
Relay assembly		413,600			9,400	relays
General factory		1,242,350			73,950	MHs
Total overhead cost	$	1,985,010

a. Prepare a journal entry to record the incurrence of actual manufacturing overhead cost for the year (credit accounts payable). Post the entry to the company's manufacturing overhead T-account. (If no entry is required for a particular transaction, select "No journal entry required" in the first account field.)

b. Determine the amount of overhead cost applied to production during the year.

c. Prepare a journal entry to record the application of manufacturing overhead cost to work in process for the year. Post the entry to the companys manufacturing overhead T-account. (If no entry is required for a particular transaction, select "No journal entry required" in the first account field.)