I can't figure out the part that I have the question marks, please help

Estimated manufacturing overhead	$280,000	Actual manufacturing overhead	$580,000
Estimated direct labor hours	7,000 hours	Actual direct labor hours	7,300 hours

Calculate the predetermined overhead allocation rate using direct labor hours as the allocation base.
14	Determine the amount of overhead allocated during the year. Record the journal entry.
15	Determine the amount of underallocated or overallocated overhead. Record the journal entry to adjust Manufacturing Overhead.
13. Calculate the predetermined overhead allocation rate using direct labor hours as the allocation base.
Estimated overhead cost		Estimated direct labor hours	=	Predetermined overhead allocation rate
$280,000		7,000	=	$40	per direct labor hour
14. Determine the amount of overhead allocated during the year. Record the journal entry.
Actual direct labor hours		Predetermined overhead allocation rate	=	Overhead allocated
7,300		40	=	$292,000
Record the journal entry. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.)
Date			Accounts and Explanation	Debit	Credit
14			Work-in-Process Inventory	292,000
			Manufacturing Overhead		292,000
			?????????	???????
			?????????		?????????
			Allocated overhead to WIP.