For Kiqui Company, the predetermined overhead rate is 120% of direct labour cost. During the month of June 2020, Kiqui incurred $54,180 of factory labour costs, of which $48,060 was direct labour and $6,120 was indirect labour. Actual overhead incurred in June 2020 was $72,960. Calculate the amount of manufacturing overhead applied during the month. Manufacturing overhead applied $ LINK TO TEXT Determine the amount of under- or over-applied manufacturing overhead. Manufacturing overhead $ 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