Jernigan Company estimates that total factory overhead costs will be $168,000 for the year. Direct labor hours are estimated to be 24,000.

1. For Jernigan Company, determine the predetermined factory overhead rate using direct labor hours as the activity base.
2. During May, Jernigan Company accumulated 690 hours of direct labor costs on Job 200 and 620 hours on Job 305. Determine the amount of factory overhead applied to Jobs 200 and 305 in May.
3. Journalize the entry to record the factory overhead applied during May.