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Coronado, Inc. manufactures ergonomically designed computer furniture. Coronado uses a job order costing system. On November 30, the Work in Process Inventory consisted of the following jobs: Job No. CC723 CH291 PS812 Job No. CC723 CH291 Item Computer caddy Chair Printer stand On November 30, Coronado's Direct Materials Inventory account totaled $146,000, and its Finished Goods Inventory totaled $538,000. Coronado applies manufacturing overhead on the basis of machine hours. The company's manufacturing overhead budget for the year totaled $1,980,000, and the company planned to use 132,000 machine hours during the year. Through the first eleven months of the year, the company used a total of 118,000 machine hours, total manufacturing overhead amounted to $1,818,700, and Cost of Goods Sold was $4,680,000. Coronado purchased $638,000 in direct materials in December and incurred the following costs for jobs in process that month: DS444 Units 10,000 8,000 12,000 $85.000 $7,000 PS812 $110,000 $123,000 Materials Machine Issued Hours Accumulated Cost $502,050 239,800 136,000 $877,850 4,250 650 4,400 2,200 Direct Labor Hours 9,600 2,400 14,300 8,700 Direct Labor Cost $115,200 $28,800 $171,600 $104,400 The following jobs were completed in December and transferred to the Finished Goods Inventory: Job No. Item Units CC723 Computer caddy 10,000 CH291 Chair 8,000 D$444 Desk 5,000 Assume that Coronado sold 8,200 computer caddies, 8,000 chairs, and 4,500 desks in December. Coronado incurred $172,800 in manufacturing overhead in December. Given that expenditure, was manufacturing overhead under or overapplied for the year? By how much? Overhead eTextbook and Media List of Accounts by $ Assume that Coronado closes under-or overapplied overhead to the Cost of Goods Sold account. Prepare the journal entry to close the manufacturing overhead account. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation eTextbook and Media List of Accounts Debit Credit Assume that Coronado prorates under- or overapplied overhead to the appropriate accounts. Calculate the allocated amounts and adjust the account balances as needed. (Round % of total answers to 1 decimal places, e.g. 52.7% and other answers to O decimal places eg. 5,275.) Work In Process Finished Goods Cost of Goods Sold $ $ Ending Balance eTextbook and Media List of Accounts % of total % % % LA $ $ $ Allocation $ $ EA LA Adjusted Balance