Please help!!!

The controller has asked you to distribute and record factory overhead to the various production orders that are processed during a year. The following information was taken from the annual budget:

Direct labor hours	84,000
Machine hours	120,000
Manufacturing costs:
Direct labor	$525,000
Direct materials	180,000
Indirect labor	75,000
Electric power	48,000
Payroll taxes	12,600
Machine maintenance and repair	9,200
Factory supplies	16,000
Factory heat and light	14,000
Depreciation, taxes, and insurance:
Factory buildings	135,000
Machinery	320,200
	$1,335,000

Actual results for the year follow:

Direct labor hours	85,000
Machine hours	110,000
Manufacturing costs:
Direct labor	$ 540,000
Direct material	200,000
Factory overhead	625,000
	$1,365,000

Required:

a.	Determine the factory overhead application rate under the direct labor hour method (show calculations).
b.	Determine the under- or over-applied factory overhead (show calculations).
c.	Prepare the entries to record the following:
	1. The liability for total factory overhead.
	2. Application of factory overhead to work in process, using direct labor hours. 3. Close the applied factory overhead account. 4. The record under- or over-applied factory overhead and close actual factory overhead. 5. Close the under- or over-applied factory overhead assuming the balance is immaterial.