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. - X - Requirement 1. Prepare the joumal entry (entries) to record manufacturing overhead costs incurred. (Re Date Journal Entry Accounts Data table Manufacturing overhead costs Direct labor cost S 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 S 18,000 Sales salaries $ 24.500 Delivery drivers' wages 16,000 Plant janitors' wages Machine hours $ 0.500 57.000 hours