1. During the year, actual overhead cost and activity were recorded as follows:

   Activity Cost Pool	Actual Overhead Cost	Actual Activity
   Labour related	$ 318,500	48,000 DLHs
   Production orders	107,000	1,050 orders
   Materials receipts	225,000	1,950 receipts
   Relay assembly	410,400	11,850 relays
   General factory	1,470,500	91,500 MHs
   Total overhead cost	$2,531,400

   1. Prepare a journal entry to record the incurrence of actual manufacturing overhead cost for the year (credit accounts payable). Post the entry to the companys manufacturing overhead T-account.

   2. Determine the amount of overhead cost applied to production during the year.

   3. Page 216Prepare a journal entry to record the application of manufacturing overhead cost to work in process for the year. Post the entry to the companys manufacturing overhead T-account.

   4. Determine the amount of underapplied or overapplied manufacturing overhead for the year.