Factory overhead rate, entry for applying factory overhead, and factory overhead account balance

The chief cost accountant for Fizzy Fruit Beverage Co. estimated that total factory overhead cost for the Blending Department for the coming fiscal year beginning April 1 would be

$147,000, and total direct labor costs would be $105,000. During April, the actual direct labor cost totaled $12,000, and factory overhead cost incurred totaled $17,050.

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 over- or underapplied factory overhead?