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.

Materials requisition $10$: $$4,600$ direct materials to Job $402$

Materials requisition $11$: $ $7,000$ direct materials to Job $404$

Materials requisition $12$: $ $1,600$ indirect materials

Labor time ticket $52$: $ $5,000$ direct labor to Job $402$

Labor time ticket $53$: $ $15,000$ direct labor to Job $404$

Labor time ticket $54$: $$5,000$ indirect labor

Jobs $402$ and $404$ are the only jobs in process at year$-$end. The predetermined overhead rate is $100\%$ of

direct labor cost.

$2-$a$.$ In Factory Overhead T$-$account, enter amounts from part $1$ related to factory overhead. Determine the amount of over$-$ or

underapplied overhead.

$2-$b$.$ Prepare the entry to close any over$-$ or underapplied overhead to Cost of Goods Sold.

Complete this question by entering your answers in the tabs below.

Req $2$ A

In Factory Overhead T$-$account, enter amounts from part $1$ related to factory overhead. Determine the amount of over$-$ or

underapplied overhead.