BN Rabbit Enterprises uses overhead rates for each of its two departments using the numbers of tractors produced as the cost driver. In the Assembly department, the total actual overhead costs were $4,410 in 2015 and were estimated to be $5,060 in 2016. In 2015, 420 tractors were produced and 460 tractors were estimated to be produced in 2016. If the actual number of tractors produced in 2016 was 450 and the actual overhead was $5,000, 1. What was the amount of underor over- applied overhead in 2016? 2. What is the journal entry to apply overhead in 2016? 3. What is the journal entry to record the actual overhead incurred in 2016? Assume that is for Wages Payable. Use T-accounts as your Ledger to help you and show all your computations