Sundance 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 March 1	$525,780		$967,200
Estimated direct labor hours for year				15,600
Estimated machine hours for year		22,860
Actual factory overhead costs for March		$41,960		$83,330
Actual direct labor hours for March				1,400
Actual machine hours for March		1,780

1. 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 March.

   Factory 1
   Factory 2

   d. Determine the balances of the factory overhead accounts for each factory as of March 31, and indicate whether the amounts represent overapplied factory overhead or underapplied factory overhead.

   Factory 1	$
   Factory 2	$