The following data pertain to the Oneida Restaurant Supply Company for the year just ended. Budgeted sales revenue Actual manufacturing overhead Budgeted machine hours (based on practical capacity) Budgeted direct-labor hours (based on practical capacity) Budgeted direct-labor rate Budgeted manufacturing overhead Actual machine hours Actual direct-labor hours Actual direct-labor rate Required: $205,000 340,000 10,000 20,000 $ 14 $364,000 11,000 $ 18,000 15 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. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) 12 Journal entry worksheet < 1 2 Record entry to add manufacturing overhead to work in process (assume firm uses actual costing). Note: Enter debits before credits. Transaction s 1 General Journal Debit Credit Record entry Clear entry View general journal < 1 2 Record entry to add manufacturing overhead to work in process (assume firm uses predetermined overhead rate). Note: Enter debits before credits. Transaction 2 General Journal Debit Credit Record entry Clear entry View general journal