Oriole Company applies manufacturing overhead to jobs on the basis of machine hours used. Overhead costs are estimated to total $302,500 for the year, and machine usage is estimated at 137,500 hours. For the year, $354,200 of overhead costs are incurred, and 143,000 hours are used. What is the amount of under-or overapplied overhead at December 31? Manufacturing Overhead $ Prepare the adjusting entry to assign the under-or overapplied overhead for the year to cost of goods sold. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually) Debit Credit Account Titles and Explanation