Actual and Applied Manufacturing Overhead. Marine Products, Inc., incurred the following actual overhead costs for the month of June.

Indirect materials $$20,000$

Indirect labor $$18,000$

Rent $ $3,000$

Equipment depreciation $ $6,500$

Overhead is applied based on a predetermined rate of $$12$ per machine hour, and $5,100$ machine hours were used during June.

Required:

a$.$ Prepare a journal entry to record actual overhead costs for June. Assume that labor costs will be paid next month and that rent was prepaid.

b$.$ Prepare a journal entry to record manufacturing overhead applied to jobs during June.

c$.$ Create a T$-$account for manufacturing overhead, post the appropriate information from parts a and b to this account, and calculate the ending balance.

d$.$ Is manufacturing overhead overapplied or underapplied? Using the balance in the manufacturing overhead account calculated in part c$,$ prepare the journal entry to close manufacturing overhead to cost of goods sold.