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 $130,000 and total direct labor costs would be $100,000. During May, the actual direct labor cost totaled $12,500 and factory overhead cost incurred totaled $16,750. Required: A. What is the predetermined factory overhead rate based on direct labor cost? B. On May 31, journalize the entry to apply factory overhead to production. Refer to