For the current year, Omaha Mechanical has a monthly overhead cost formula of $$8,580+$ $$6$ per direct labor hour. The firm$$s current year expected annual capacity is $15,600$ direct labor hours, to be incurred evenly each month. Making one unit of the company$$s product requires $1\mathrm{.}5$ direct labor hours.

a$.$ Determine the total overhead to be applied per unit of product in the current year.

Note: Round amount to two decimal places.

Applied OH per unitAnswer $1$

b$.$ Prepare journal entries to record $(1)$ the incurrence of $$25,710$ of actual overhead in January, when $1,278$ direct labor hours were worked and $(2)$ the application of overhead to Work in Process Inventory.

Note: Round amounts to the nearest whole dollar.