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 $662,400, and total direct labor costs would be $576,000. During February, the actual direct labor cost totaled $50,000, and factory overhead cost incurred totaled $59,800.

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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 6f9c2bfb9008035_1 %

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Identify the activity base for this company. Remember to enter the number as a whole percent not in decimals.

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

	Accounts PayableCashFactory Overhead-Blending DepartmentWages PayableWork in Process-Blending Department	- Select -	- Select -
	Accounts PayableCashFactory Overhead-Blending DepartmentFinished GoodsWork in Process-Blending DepartmentFactory Overhead-Blending Department	Factory Overhead-Blending Department	Factory Overhead-Blending Department

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

Amount:	$fill in the blank 6fc96eff1fd702c_1
Debit or Credit?	CreditDebitDebit

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

Overapplied factory overheadUnderapplied factory overheadUnderapplied factory overhead