6. Allocate manufacturing overhead: Selected cost data for Antique Print, Co. are as follows: Estimated manufacturing overhead cost for the year.... $ 115,000 Estimated direct labor cost for the year. 71,875 Actual manufacturing overhead cost for the year. 119,000 Actual direct labor cost for the year.. 73,000 1) Compute the predetermined manufacturing overhead rate per direct labor dollar 2) Prepare the journal entry to allocate overhead cost for the year 3) Use a T-account to determine the account of under allocated or over allocated manufacturing overhead 4) Prepare the journal entry to close the balance of the manufacturing overhead account