Please answer #1 and 2, please and thank you.

Carera Corporation uses a predetermined overhead rate of $23.10 per direct labour- hour. This predetermined rate was based on 12,000 estimated direct labour-hours and $277,200 of estimated total manufacturing overhead. The company incurred actual total manufacturing overhead costs of $296,000 and 12,600 total direct labour-hours during the period. Required: 1. Determine the amount of manufacturing overhead applied to units of product during the period as well as the amount of over- or underapplied overhead for the period. Prepare the journal entry to dispose of over- or underapplied overhead