Use the following information to answer the five questions in the quiz: The estimated total factory overhead cost and total machine hours for Department 40 for the current year are $250,000 and 56,250 respectively. During January, the first month of the current year, actual machine hours used totaled 5,100 and factory overhead cost incurred totaled $22,000. 1. Determine the factory overhead rate based on machine hours: (Points : 3)

a. $4.44 per machine hour b $2.25 per machine hour c $4.31 per machine hour d $4.76 per machine hour

2.In the journal entry to apply factory overhead to production in Department 40 for January, we would have the following entry: (Points : 3)

a. Work in Process