Please explain HOW to find manufacturing overhead

E3-26A (similar to) Patel Foundry uses a predetermined manufacturing overhead rate to allocate overhead to individual jobs based on the machine hours required. At the beginning of the year, the company expected to incur the following: (Click the icon to view the costs.) Patel's accountant found an error in the expense records from the year reported. Depreciation on manufacturing plant and equipment was actually $405,000, not the $495,000 that had originally been reported. The unadjusted balance at year-end was $560,000. The manufacturing overhead allocated to jobs was $452,000. Read the requirements. Data Table Requirement 1. Prepare the journal entry to record manufacturing overhead costs incurred. (Record debits first, then c $ 590,000 Date Debit Credit Manufacturing overhead costs Direct labor cost $ 1,300,000 Journal Entry Accounts Manufacturing Overhead Accumulated Depreciation-Plant and Equipment Property Tax Payable Wages Payable Machine hours 73,750 21000 At the end of the year, the company had actually incurred the following: 12000 $ 1,170,000 $ 495,000 $ 21.000 Direct labor cast ....... Depreciation on manufacturing plant and equipment Property taxes on plant. Sales salaries .. Delivery drivers' wages Plant janitors' wages Machine hours $ 24,000 $ 16.500 GA 12,000 56,500 hours Choose from any list or enter any number in the input fields and then click Check