Good News Company estimates that toal factory overhead costs will be $560,000 for the year. direct labor hours are estimated to be 70,000. Determine (a) the predetermined factory overhead rate, (b) the amount of factory overhead applied to Job 345 if the amount of direct labor hours is 460 and Job 777 if the amount of direct labor hours is 810, and (c) prepare the journal entry to apply factory overhead in April according to the predetermined overhead rate.