The following data pertain to the Oneida Restaurant Supply Company for the year just ended. Budgeted sales revenue $205,000 Actual manufacturing overhead 364,000 Budgeted machine hours (based on practical capacity) Budgeted direct-labor hours (based on practical capacity) 20,000 20,000 Budgeted direct-labor rate Budgeted manufacturing overhead. Actual machine hours Actual direct-labor hours Actual direct-labor rate $ 14 $338,000 11,000 $ 18,000 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. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)