estimated	Actual
machine hours	28,960 hours	32,800 hours
Maintenance labor(repairs to equipment)	14,000	29,500
plant supervisions salary	45,000	48,000
screws,nails, and glue	25,000	49,000
plant utilities	46,000	93,850
freight out	36,000	45,500
depreciation on plant and equipment	87,200	86,000
advertising expense	41,000	59,000

I need help for number 2. It asks me to post actual and allocated manufacturing overhead to the manufacturing overhead T-account. This is what I have Is that correct?

Manufacturing Overhead Account
Details	Amount	Details	Amount
Depreciation	86,000	Work-in progress	328,000
Plant Supervisors Salary	48,000
Balance (over recovery)	194,000
Total	328,000	Total