The cost accountant for River Rock Beverage Co estimated that total factory overhead cost for the Blending Department for the coming fiscal year beginning February 1 would be $130 000 and total direct labor costs would be $100,000. During February, the actual direct labor cost totaled $13,000 and factory overhead cost incurred totaled 517 350 Required: What is the predetermined factory overhead rate based on direct labor cost? b. Joumature the entry to apply factory overhead to production for February 28 Refer to the chart of accounts for the exact wording of the account titles CNOWjoumals do not use Ines for spaces or joumal explanations Every line on a joma page is used for debitor credit entries Do not add explanations or skip a line between jumal entries CHOW joumals will automatically indent a credit entry when a credit amount is entered c. What is the February 28 balance of the account Factory Overhead Blending Department? d Does the balance in part (e) represent over or underapplied factory overhead