Help me with this!

Cell Corporation manufactures computers. Assume that Cell: allocates manufacturing overhead based on machine hours estimated 10, 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 $148, 800 using a predetermined overhead rate of $9.30 per machine hour. The total actual manufacturing overhead costs are $75, 000. What entry would Cell make to adjust the manufacturing overhead account for overallocated or underallocated overhead