Answer both questions for a thumbs up please

Factory Overhead Rate, Entry for Applying Factory Overhead, and Factory Overhead Account Balance The cost accountant for River Rock Beverage Co, estimated that total factory overhead cost for the Biending Department for the coming fiscal year beginning February 1 would be $555,600, and total direct labor costs would be 5463,000 . During February, the actual direct labor cost totaled $40,000, and factory overhead cost. incurred totaled $49,900 a. What is the predetermined foctory overhead rate based on direct labor cost? Enter your answer as a whole percent nok in decimais b. Journalize the entry to apply factory overhead to production for february. c. What is the February 23 balance of the account. Foctory Oveinead-Blending bepartnsent? d. Does the balance in part (c) represent overapplied of underapplied factary overhead? The following production data were taken from the records of the Finishing Department for June: Determine the number of equivalent units of production in the June 30 Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories. The completion percentage of 25% applies to both direct materiais and conversion costs. a) 360 unite b. 200 units C. 1,000 units d. 375 ieniti