Gell Corporation manufactures computers. Assume that Gell:

$-$allocates manufacturing overhead based on machine hours

e$-$stimated $12,000$ machine hours and $$93,000$ of manufacturing overhead costs

$-$actually used $16,000$ machine hours and incurred the following actual costs:

The company allocated manufacturing overhead of $$124,000$ using a predetermined overhead rate of $$7\mathrm{.}75$ per machine hour. The total actual manufacturing overhead costs are $$83,000.$

What entry would Gell make to adjust the manufacturing overhead account for overallocated or underallocated overhead?