please answer both parts

Winston Company estimates that total factory overhead for the following year will be $979,200. The company has decided that the basis for applying factory overhead should be machine hours, which is estimated to be 30,600 hours. The total actual machine hours for the year were 54,200 hours. The actual factory overhead for the year was $1,724,000. a. Determine the total factory overhead applied. When required, round your answer to the nearest dollar. b. Compute the over- or underapplied factory overhead for the year. Enter the amount as a positive number. C. Journalize the entry to close Factory Overhead to cost of Goods Sold. If an amount box does not require an entry, leave it blank. Cavy Company estimates that total factory overhead costs will be $811,969 for the year. Direct labor hours are estimated to be 98,900. a. Determine the: 1. Predetermined factory overhead rate. Round your answer to the nearest cent. per labor hour 2. Amount of factory overhead applied to Job 456 if the amount of direct labor hours is 1,200 and Job 888 if the amount of direct labor hours is 2,900. Job 456 Job 888 b. Journalize the entry to apply factory overhead for April, assuming Jobs 456 and 888 are the only jobs in production during the month. If an amount box does not require an entry, leave it blank