Carl$$s Bakery, LLC has a $$1\mathrm{.}15$ per baking hour overhead rate. The firm uses $2,500$ baking hours this period. and incurred $$2,400$ of actual overhead costs. Brenda$$s has $50$ units in production at the end of the period and $10,000$ units completed during the period $(75\%$ of which are already sold$).$

Required:

a$.)$ What is the balance of the overhead control account during the initial trial balance?

b$.)$ What is the likely closing entry for the overhead control account if the firm considers its balance from part a to be small and immaterial?

c$.)$ What is the likely closing entry for the overhead account if the frim considers its balance from part to be large and material?