need help filling in the parts, got confused on the math. thank you

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 $197,010. Estimated direct labor cost was $465,660 for 19,900 hours. Actual costs for the most recent month are summarized here: Required: 1., 2. \& 3-a. Prepare the journal entries for overhead. 3-b. Does the last transaction increase or decrease Cost of Goods Sold? Complete this question by entering your answers in the tabs below. 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 feld, Journal entry worksheet Record the application of manufacturing overhead to production. Note: Enter debits before credits. Journal entry worksheet Record the actual manufacturing overhead cost incurred. The credit can be to a generic account titled Cash, Payables and so on. Note: Enter debits before credits. Journal entry worksheet Record the transfer of manufacturing overhead account balance to cost of goods sold. Note: Enter debits before credits