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The following data pertain to the Oneida Restaurant Supply Company for the year just ended.

Budgeted sales revenue	$	205,000
Actual manufacturing overhead		340,000
Budgeted machine hours (based on practical capacity)		10,000
Budgeted direct-labor hours (based on practical capacity)		20,000
Budgeted direct-labor rate	$	14
Budgeted manufacturing overhead	$	364,000
Actual machine hours		11,000
Actual direct-labor hours		18,000
Actual direct-labor rate	$	15

Required: Prepare a journal entry to add to work-in-process inventory the total manufacturing overhead cost for the year, assuming: 1. The firm uses actual costing. 2. The firm uses normal costing, with a predetermined overhead rate based on machine hours. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)