For Kiqui Company, the predetermined overhead rate is 120% of direct labour cost. During the month of June 2020, Kiqui incurred $55,880 of factory labour costs, of which $49,170 was direct labour and $6,710 was indirect labour. Actual overhead incurred in June 2020 was $ 70,280. Calculate the amount of manufacturing overhead applied during the month. Manufacturing overhead applied 59004 LINK TO TEXT Determine the amount of under- or over-applied manufacturing overhead. Manufacturing overhead 11276 $ Under-applied LINK TO TEXT Prepare the adjusting entry for the under- or over-applied overhead. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Cost of Goods Sold 11276 Manufacturing Overhead 11276