Keenan Company estimates that total factory overhead costs will be $135,000 for the year, Direct labor hours are estimated to be 9,000 . a. For Keenan Company, determine the predetermined factory overhead rate using direct labor hours as the activity base. If required, round your answer to two decimal places: per direct labor hour b. During May, Keenan Company accumulated 860 hours of direct labor costs on Job 200 and 960 hours on job 305 . Determine the amiount of factory overhead applied to Jobs 200 and 305 in May. c. Prepare the joumal entry to apply factory overhead to both jobs in May according to the predetermined overhead rate. If an amount box does not reouire an entry, leave it blanki