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 $ 168,000 61,000 170,500 Actual Activity 36,000 DLH 1,100 orders 1,450 receipts 151,200 5,400 relays 476,300 $1,027,000 53,550 Mits 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 Journal entry worksheet