The cost accountant for river rock beverage co. estimated that total factory overhead cost for the blending department for the coming fiscal year beginning february 1 would be $720,000, and total direct labor costs would be $600,000. during february, the actual direct labor cost totaled $52,000, and factory overhead cost incurred totaled $64,900.

required:
a. what is the predetermined factory overhead rate based on direct labor cost?
b. what is the february 28 balance of the account factory overhead-blending department?