Bitties blueberry pies recorded estimated Manufacturing Overhead of $400,000 for

December 2021. The actual Manufacturing Overhead Costs were $450,000. The balance

in works in process inventory is $600,000, the balance in finished goods inventory is

$800,000 and the balance in Cost of goods sold is $900,000.

Required: Prepare the adjusting journal entry for manufacturing overhead and post it to

the ledger.