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 $ 13

Budgeted manufacturing overhead $ 340,000

Actual machine hours 11,000

Actual direct-labor hours 18,000

Actual direct-labor rate $ 16

Required:

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