Daxter Auto Company uses a job-order costing system with a plantwide overhead rate based on machine-hours. At the beginning of the year, the company made the following estimates: Machine hours required to support estimated production Fixed manufacturing overhead cost Variable manufacturing overhead cost per machine hour 100,000 $650,000 $3.00 The following information was During the year, Job 2214 was started and completed. available for this job: Direct materials requisitioned $680 Direct labour 21 hours at $10 per hour Machine hour used 40 During the year, the company worked a total of 126,000 machine-hours on all jobs and incurred actual manufacturing overhead costs of $1,350,000. Required: (a) Determine the accumulated manufacturing costs assigned to Job 2214. (10 marks) (b) Determine the underapplied or overapplied overhead. Prepare a journal entry to close any balance in the Manufacturing Overhead account to Cost of Goods Sold. (6 marks)