Applied vs$.$ Actual Manufacturing Overhead respectively, of direct labor incurred during the current year.

a$.$ Determine the over$-$applied manufacturing overhead at year$-$end $($assume it is significant$).$

$\backslash$table$[[$Applied Manufacturing Overhead$],[$Work in process,s$,0],[$Finished goods,,$0],[$Cost of goods sold,,$0],[$Totai:$,5,0]]$

Over$-$applied manufacturing overhead:

b$.$ Prepare a journal entry to record the disposition of the over$-$applied manufacturing overhead.

Please answer all parts of the question.