e. 6. Use the year end T-Account below for Blue Hose Inc. to answer these questions. (10 pts) Manufacturing Overhead 78,000 24,000 148,000 238,000 a. What were the total actual overhead costs recorded during the year? b. How much overhead was applied to jobs during the year? C. Was overhead over or under applied at year end. d. Assuming that any difference in manufacturing overhead at the end of the year (12/31/23) charged to cost of goods sold, write the journal entry to close the account. Will the entry in part d increase or decrease net income?