Metal Foundry uses a predetermined manufacturing overhead rate to allocate overhead to individual jobs based on the machine hours required. At the beginning of the year, the company expected to incur the following: (Click the icon to view the costs.) Metal's accountant found an error in the expense records from the year reported. Depreciation on manufacturing plant and equipment was actually $410,000, not the $470,000 that had originally been reported. The unadjusted Cost of Goods Sold balance at year-end was $620,000. The manufacturing overhead allocated to jobs was $444,000. Read the requirements. Requirement 1. Prepare the journal entry (entries) to record manufacturing overhead costs incurred. (Record debits first, then credits. Exclude explanations from any journal entries.)