Calculate the over$-$applied or under$-$applied manufacturing overhead.

Actual manufacturing overhead

$

Applied manufacturing overhead

$

Manufacturing overhead

$

List of Accounts

Prepare the adjusting entry to close the under$-$applied or over$-$applied overhead. $($List all debit entries before credit en Credit account titles are automatically indented when the amount is entered. Do not indent manually.$)$

Account Titles and Explanation

Debit

Credit