Cabrera & Associates uses job order costing. The company's beginning inventory balances are below:
			Work in Process	$ 13,850
			Manufacturing Overhead	$ 1,980
	At the beginning of the year, the company estimated that it would work 35,500 machine-hours and
	incurs $124,250 in manufacturing overhead cost. Prepare the following journal entry:

Depreciation for the year was $6,000 of which 85% is related to factory operations and the
		remainder is related to Selling & Administrative expense. all the info I have