Bergo Bay's accounting system generated the following account balances on December 31. The company's manager knows something is wrong with this list of balances because it does not show any balance for Work in Process Inventory, and the accrued factory payroll (Factory Wages Payable) has not been recorded. These six documents must be processed to bring the accounting records up to date. Jobs 402 and 404 are the only jobs in process at year-end. The predetermined overhead rate is 100% of direct labor cost. a. In Factory Overhead T-account, enter amounts from part 1 related to factory overhead. Determine the amount of over- or derapplied overhead. b. Prepare the entry to close any over- or underapplied overhead to Cost of Goods Sold