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5. For Neeraj Company, the predetermined overhead rate is 130% of direct labor cost. During the month, Neeraj incurred $1,000,000 of factory labor costs, of which $850,000 is direct labor and $150,000 is indirect labor. Actual overhead incurred was $1,150,000. Required: a) Compute the amount of manufacturing overhead applied during the month. b) Determine the amount of under/over applied manufacturing overhead. c) Pass the journal entry to record the under/over applied overheads