Cambridge Manufacturing Company applies manufacturing overhead on the basis of machine hours. At the beginning of the year, the company estimated its total overhead cost to be $282,000 and machine hours to be 14,100 . Actual manufacturing overhead and machine hours were $313,000 and 15,100 , respectively. Required: 1. \& 2. Prepare the journal entries for actual and applied manufacturing overhead and transfer of manufacturing overhead account balance to cost of goods sold. Note: If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Journal entry worksheet Record the actual manufacturing overhead cost incurred. Note: Enter debits before credits. Journal entry worksheet Record the application of manufacturing overhead to production. Note: Enter debits before credits. Journal entry worksheet Record the transfer of manufacturing overhead account balance to cost of goods sold. Note: Enter debits before credits