Part Selected accounts from the counting records of Berger Manufacturing Company (who was a job onder cost system) are shown below Goods in Process Resory wished Code Inventory EX Credits Dshits Credits Ben Hal. 100,00 llegial 1.200 D.M T11,120 32400 301.000 D. 151.200 OH 90,720 F.G. 324.800 End, Hal. 131,0-10 End. Bal 142.000 Factory Overhead 93.240 90,720 The company's overhead rate is 60% of direct labor cost. Using the information shown above, answer the following items. 1. What is the amount of the over/under applied overhead for the period? Identify as over or underapplied (SHOW YOUR WORK OR NO CREDIT). 3 points) 2. Prepare the journal entry at year-end to dispose of such amount. (3 points)