The following data pertain to the Oneida Restaurant Supply Company for the year just ended. Budgeted sales revenue $ 200,000 Actual manufacturing overhead 338,000 Budgeted machine hours (based on practical capacity) 8,000 Budgeted direct-labor hours (based on practical capacity) 20,000 Budgeted direct-labor rate $ 13 Budgeted manufacturing overhead $ 364,000 Actual machine hours 11,000 Actual direct-labor hours 18,000 Actual direct-labor rate $ 17 Prepare a journal entry to add to work-in-process inventory the total manufacturing overhead cost for the year, assuming: The firm uses actual costing. The firm uses normal costing, with a predetermined overhead rate based on machine hours. Note: If no entry is required for a transaction/event, select "No journal