6. Bittie's blueberry pies recorded estimated Manufacturing Overhead of $400,000 for December 2021. The actual Manufacturing Overhead Costs were $450,000. The balance in works in process inventory is $600,000, the balance in finished goods inventory is $800,000 and the balance in Cost of goods sold is $900,000. Required: Prepare the adjusting journal entry for manufacturing overhead and post it to the ledger