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Factory Overhead Rates, Entries, and Account Balance Eclipse Solar Company operates two factories. The company applies factory overhead to jobs on the basis of machine hours in Factory 1 and on the basis of direct labor hours in Factory 2. Estimated factory overhead costs, direct labor hours, and machine hours are as follows: Factory 1 Factory 2 Estimated factory overhead cost for fiscal year beginning August 1 $1,008,780 $825,500 Estimated direct labor hours for year 12,700 Estimated machine hours for year 23,460 Actual factory overhead costs for August $80,660 $71,140 Actual direct labor hours for August 1,140 Actual machine hours for August 1,830 a. Determine the factory overhead rate for Factory 1. $ per machine hour b. Determine the factory overhead rate for Factory 2. per direct labor hour $ C. Journalize the entries to apply factory overhead to production in each factory for August. If an amount box does not require an entry, leave it blank. Work in Process Factory 1 Factory Overhead Factory 2 Work in Process Factory Overhead