Estimated Actual 30,000 hours 13,000 $ Machine hours Maintenance labor (repairs to equipment) Plant supervisor's salary Screws, nails, and glue Plant utilities Freight out Depreciation on plant and equipment Advertising expense 44,000 24,000 49,000 36,060 93,100 42,000 32,700 hours $ 28,500 49,000 48,000 95,850 44,500 89,000 57,000 Print Done Predetermined overhead allocation rate per machine hour Requirement 2. Post actual and allocated manufacturing overhead to the Manufacturing Overhead T-account. (Enter the ending balance on the last lino.) Manufacturing Overhead 27 Requirement 3. Prepare the journal entry to adjust for under allocated or overallocated overhead (Record debits first, then credits Exclude explanations from any jumal entries) Date Accounts Debit Credil Dec 31