(7.5) Record the allocation of manufacturing overhead. The departmental overhead (Obj.5). analysis sheets of Hudson Metal, Inc., for the month of August showed the following overhead amounts: Cutting Department Pressing Department Finishing Department Building Services Department General Factory Department $16,480 20,260 16,290 9,720 7,890 A worksheet was prepared to allocate the overhead of the service departments to the pro- ducing departments. The allocations were as follows: Building Services Department: $1,665 2,176 3,342 2,537 To General Factory Department To Cutting Department To Pressing Department To Finishing Department General Factory Department: To Cutting Department To Pressing Department To Finishing Department $2,783 3,310 3,462 a. Record the general journal entry to close the Manufacturing Overhead Control account b. Record the general journal entries to allocate the overhead of the service departments to the producing departments