Taylor Company uses normal job costing. It allocates manufacturing overhead costs using a budgeted rate per machine-hour. The following data are available for 2017: Budgeted manufacturing overhead costs Budgeted machine-hours Actual manufacturing overhead costs Actual machine-hours $3,800,000 200,000 $3,660,000 196,000 Required: 1. Show two T-accounts, MOHA and MOHC. In the MOHA T-account, show the calculation of allocated OH 2. Write a journal entry to record the allocation of OH to a job. 3. Show the journal entry to close MOHA, MOHC, and adjust COGS, 4. Is the allocated OH over- or under-applied