Required information

Glamly uses a normal costing system and applies manufacturing overhead to jobs at a rate of $110\%$ of direct labor costs. The company had no beginning or ending raw materials or work$-$in$-$process inventory in January. In addition, the company has the following costs for February.

Direct labor

Direct materials

Factory utilities

Advertising expenses

Production supervisor salaries

Factory equipment depreciation

Factory rent

Janitorial services for production facility

Indirect materials

$$84,000$

$$27,000$

$$10,000$

$$23,000$

$$18,000$

$$20,000$

$$25,000$

$$18,000$

$$5,000$

Answer the following questions based on the details provided.

$\backslash$table$[[$Question$,$Answer$],[\backslash$table$[[$a$.$ Prior to any adjusting entries, what is the total amount debited to manufacturing overhead in February? Note:$],[$Round your answer to $2$ decimals.$]],],[$b$.$ Prior to any adjusting entries, what is the total amount credited to manufacturing overhead in February? Note,$],[$Round your answer to $2$ decimals.,$]]$