Brook Foundry uses a predetermined manufacturing overhead rate to allocate overhead to individual jobs based on the machine hours required. At the beginning of the year, the company expected to incur the following: (Click the icon to view the costs.) Brook's accountant found an error in the expense records from the year reported. Depreciation on manufacturing plant and equipment was actually $400,000, not the $465,000 that had originally been reported. The unadjusted Cost of Goods Sold balance at year-end was $640,000. The manufacturing overhead allocated to jobs was $444,000. Read the requirements. Manufacturing Overhead 428,000 Accumulated Depreciation-Plant and Equipment 400,000 Property Tax Payable 19,500 8,500 Wages Payable Requirement 2. Prepare the journal entry to record the manufacturing overhead allocated to jobs in production. (Record debits first, then credits. Exclude explanations from any journal entries.) Date Journal Entry Accounts cor Debit Credit 8/1 6/1