This basic exercise 2-4 can be found in your E-Book on page 75. You should record your answer on either a word doc or excel and upload. Also I have recorded the exercise below: Bergan Company estimates that total factory overhead costs will be $620,000 for the year. Direct labor hours are estimated to be 80,000 . For Bergan Cornpany. (a) determine the predetermined factory overhead rate using direct labor hours as the activity base, (b) determine the amount of factory overhead applied to Jobs 200 and 305 if the accumulated hours were 2,500 and 3,000 hours in May respectively. and (c) prepare the journal entry to apply factory overhead to both jobs in May according to the predetermined overhead rate