Jernigan Company estimates that total factory overhead costs will be $170,000 for the year. Direct labor hours are estimated to be 10,000. a. For Jernigan Company, determine the predetermined factory overhead rate using direct labor hours as the activity base. If required, round your answer to two decimal places. $fill in the blank 41362005803cfe6_1 per direct labor hour b. During August, Jernigan Company accumulated 570 hours of direct labor costs on Job 40 and 840 hours on Job 42. Determine the amount of factory overhead applied to Jobs 40 and 42 in August. $fill in the blank 41362005803cfe6_2 c. Prepare the journal entry to apply factory overhead to both jobs in August according to the predetermined overhead rate.