The following overhead amounts are known for a manufacturer: Budgeted Annual OHDS $1,536,000 Budgeted Annual Cost Driver Activity Level 9600 MH Actual Activity Level 10400 MH Actual OHDS $1,697,280 Required: Enter the amount that would have debited or credited to the Cost of Goods Sold (COGS) Account to eliminate or allocate over or underapplied overheads (as appropriate). Note: You MUST indicate the correct amount (no dollar signs - or negative amounts) followed by either a DR (debit) or CR (credit) to obtain full marks. For example, if you wished to indicate $1,000 debit to COGS, ther enter 1000DR