Please complete the journal entry

064 points Fairfield Company applies manufacturing overhead to most recent period are summarized here products at a predetermined rate of $52 per direct labor hour. Its achual manufacturing costs for the Direct materials Indirect materials Hourly labor wages Used on Jobs 101 and 102 Used on multiple jobs 890 hours $26 per hour 150 hours for Job 101 250 hours for Job 102 . 90 hours for Job 103 80,000 3,700 3,900 6.500 12,740 23,140 4,150 Factory supervision Factory janitorial work Selling, general, and administralive salaries Other manufacturing overhead costs (factory rent, insurance, depreciation, etc.) 1.200 8.600 6,900 Other selling. general, and administrative costs (office rent, insurance, depreciation, etc) 4,000 1. Prepare the journal entry to close the Manufacturing Overhead account balance to Cost of Goods Sold. (if no entry is required for a transactionievent select "No Journal Entry Required" in the first account field.) Record the transfer of manufacturing overhead account balance to cost of goods sold. i 2 4