OneStep Company uses a job$-$order system and applies overhead to production based on direct labor cost. Before the beginning of $2024,$ they estimated that overhead costs for the year would total $$618,000$ and that the company would incur $$1,200,000$ of direct labor cost over the course of the year. Job $19-$A$50$ incurred $$22,000$ in direct labor cost.

The actual direct labor cost for $2024$ was $$,1,100,000.$ Actual factory overhead was $$655,000.$

Required:

a$.$ Calculate OneStep's overhead application rate for $2024$ based on direct labor cost.

b$.$ Calculate the amount of overhead applied to Job $19-$A$50$ based on its direct labor cost.

c$.$ Calculate the total overhead applied to production during $2024$ based on your application rate above.

d$.$ Calculate the balance in Factory Overhead before closing entries.