The following data pertain to the Oneida Restaurant Supply Company for the year just ended.

Budgeted sales revenue	$	210,000
Actual manufacturing overhead		364,000
Budgeted machine hours (based on practical capacity)		20,000
Budgeted direct-labor hours (based on practical capacity)		20,000
Budgeted direct-labor rate	$	14
Budgeted manufacturing overhead	$	340,000
Actual machine hours		11,000
Actual direct-labor hours		18,000
Actual direct-labor rate	$	16

Prepare a journal entry to add to work-in-process inventory the total manufacturing overhead cost for the year, assuming:

1. The firm uses actual costing.

2. The firm uses normal costing, with a predetermined overhead rate based on machine hours