2. During the year, actual overhead cost and activity were recorded as follows: Activity Cost Pool Labour related Purchase orders Product testing Template etching General factory Total overhead cost Actual Overhead Cost $ 169,290 47,130 124,950 276,600 615, 300 $ 1,233,270 Actual Activity 27,500 DLHS 670 orders 1,240 tests 8,250 templates 50,500 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 Journal entry worksheet Record actual manufacturing overhead incurred for production. Note: Enter debits before credits. General Journal Debit Credit Transaction 1 Record entry Clear entry View general Journal Manufacturing Overhead b. Determine the amount of overhead cost applied to production during the year. (Round intermediate calculations to 2 decimal places and final answer to nearest dollar amount.) 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. Round intermediate calculations to 2 decimal places and final answers to nearest dollar amount.) View transaction list Journal entry worksheet