During the first quarter of 2022, Sandhill Company reports the following:

1.		Estimated overhead $222,438
2.		Actual overhead $219,780
3.		Estimated labour costs $169,800
4.		Actual labour costs $174,000

The company allocates its overhead on the basis of direct labour cost. Calculate the predetermined overhead rate. (Round answer to the nearest whole percentage, e.g. 152%.)

Predetermined overhead rate

enter the predetermined overhead rate in percentages rounded to the nearest whole %

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

Actual manufacturing overhead		$enter a dollar amount
Applied manufacturing overhead		$enter a dollar amount
Manufacturing overhead		$enter a dollar amount	select an option Over-appliedUnder-applied

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

Account Titles and Explanation	Debit	Credit
enter a dollar amount	enter a debit amount	enter a credit amount
enter a dollar amount	enter a debit amount	enter a credit amount