The chief cost accountant for Kenner Beverage Co. estimated that total factory overhead cost for the Blending Department for the coming fiscal year beginning May 1 would be $684,200, and total direct labor costs would be $622,000. During May, the actual direct labor cost totaled $53,000, and factory overhead cost incurred totaled $60,650.

a. What is the predetermined factory overhead rate based on direct labor cost? Enter your answer as a whole percent not in decimals. fill in the blank f8494a08c00a07e_1

b. Journalize the entry to apply factory overhead to production for May.

	Work in Process-Blending Department	fill in the blank 9a1a81010f8304a_2
	Factory Overhead-Blending Department		fill in the blank 9a1a81010f8304a_4

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c. What is the May 31 balance of the account Factory OverheadBlending Department?

Amount:	$fill in the blank 273568feb022f92_1
Debit or Credit?	Debit

d. Does the balance in part (c) represent overapplied or underapplied factory overhead? Underapplied factory overhead