The 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 $616,400, and total direct labor costs would be $536,000. During May, the actual direct labor cost totaled $46,000, and factory overhead cost incurred totaled $55,000. a. What is the predetermined factory overhead rate based on direct labor cost? Enter your answer as a whole percent not in decimals. b. Journalize the entry to apply factory overhead to production for May c. What is the May 31 balance of the account Factory Overhead-Blending Department? Amount: Debit or Credit d. Does the balance in part (c) represent overapplied or underapplied factory overhead