Process Costing

EX 18-4 Factory overhead rate, entry for applying factory overhead, and factory over-head account balance the chief cost accountant for Dr. Cinnamon Beverage Co. estimated that total factory overhead cost for the Blending Department for the coming fiscal year beginning April I would he $106,800, and total direct labor costs would he $89,000. During April, the actual direct labor cost totaled $7,500, and factory overhead cost incurred totaled $9,150. a. What is the predetermined factory overhead rate based on direct labor cost? b. journalize the entry to apply factory overhead to production for April. c. What is the April 30 balance of the account Factory Overhead-Blending Department? d. Does the balance in part (c) represent overapplied or underapplied factory overhead