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 $656,400, and total direct labor costs would be $547,000. During February, the actual direct labor cost totaled $47,000, and factory overhead cost incurred totaled $58,650.

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 February.

Work in Process-Blending Department_____

Factory Overhead-Blending Department______

c.What is the February 28 balance of the account Factory OverheadBlending Department?

Amount: $_____