i need help wuth this accounting question

Verizox Company uses a job order cost system with manufacturing overhead applied to products based on direct labor hours. At the beginning of the most recent year, the company estimated its manufacturing overhead cost at $190,080. Estimated direct labor cost was $477,180 for 19,800 hours. Actual costs for the most recent month are summarized here: Required: 1., 2. \& 3-a. Prepare the journal entries for overbead. 3-b. Does the last transaction increase or decrease Cost of Goods Sold? Prepare the journal entries for overhead. Note: If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field