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 $677,350, and total direct labor costs would be $589,000. During February, the actual direct labor cost totaled $51,000, and factory overhead cost incurred totaled $61,000.

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 d7514cfa0025fd3_1 %

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

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

Amount:
Debit or Credit?

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