2. During the year, actual overhead cost and activity were recorded as follows: Activity Cost Pool Labour related Production orders Materials receipts Relay assembly General factory Total overhead cost Actual Overhead Cost $123,800 45,000 86,500 105,600 335,150 $696,050 Actual Activity 30,000 DLHS 1,000 orders 1,250 receipts 4,400 relays 48,450 MHS a. Prepare a journal entry to record the incurrence of actual manufacturing overhead cost for the year (credit accounts payable). Post the entry to the company's manufacturing overhead T-account. (If no entry is required for a particular transaction, select "No journal entry required" in the first account field.) View transaction list View journal entry worksheet No 1 Transaction 1 General Journal Manufacturing overhead Accounts payable Debit Credit Manufacturing Overhead b. Determine the amount of overhead cost applied to production during the year. Overhead cost applied c. Prepare a journal entry to record the application of manufacturing overhead cost to work in process for the year. Post the entry to the company's manufacturing overhead T-account. (If no entry is required for a particular transaction, select "No journal entry required" in the first account field.) c. Prepare a journal entry to record the application of manufacturing overhead cost to work in process for the year. Post the entry to the company's manufacturing overhead T-account. (If no entry is required for a particular transaction, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 Record applied manufacturing overhead based on predetermined overhead rate. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit Record entry Clear entry View general journal > View transaction list Journal entry worksheet