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. Cashi Accounts receivable Raw materials inventory Work in process inventory Finished goods inventory Prepaid rent Accounts payable Notes payable Common stock Retained earnings (prior year) Sales Cost of goods sold Factory overhead General and administrative expenses Totals Credit Debit $ 73,000 42,000 26,000 0 6,000 2,000 $ 8,800 11,800 20,000 78,000 197,400 102,000 26,000 39,000 $ 316,000 $ 316,000 These six documents must be processed to bring the accounting records up to date. Materials requisition 10: Materials requisition 111 Materials requisition 12: Labor time ticket 521 Labor time ticket 53: Labor time ticket 54: $ 4,600 direct materials to Job 402 $ 7,900 direct materials to Job 404 $ 2,300 indirect materials $ 5,000 direct labor to Job 402 $15,000 direct labor to Job 404 $ 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 2A Req 28 In Factory Overhead T-account, enter amounts from part 1 related to factory overhead. Determine the amount of over- or underapplied overhead. Factory Overhead Actual overhead (given) Reg 2A Req 2B >