Smith 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 excepted to incur the following: Smith's accountant found an error in the expenses records from the year reported. Depreciation on manufacturing plant and equipment was actually $400, 000 not the $47,000 that had originally been reported. The unadjusted cost of Goods sold balance at year-end was $590, 000. The manufacturing overhead allocated to jobs was $432, 000 prepare the journal entry (entries) to record manufacturing overhead cost incurred