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 $425,000, not the $475,000 that had originally been reported. The unadjusted Cost of Goods Sold balance at year-end was $610,000. The manufacturing overhead allocated to jobs was $456.000. Read the requirements Requirement 1. Prepare the joumal entry (entries) to record manufacturing overhead costs incurred. (Red Date Journal Entry Accounts Data table Manufacturing overhead costs Direct labor cost $ Debit Credit Machine hours 610,000 $ 1,500,000 76,250 At the end of the year, the company had actually incurred the following: Direct labor cost $ 1,250,000 Depreciation on manufacturing plant and equipment. $ 475,000 Property taxes on plant 18,000 Sales salaries $ 24.500 Delivery drivers' wages $ 16,000 Plant janitors' wages Machine hours $ 9.500 57,000 hours