The Johny Pickles Brewing Company takes custom orders for seasonal brews and has two separate departments, brewing and packaging. The brewing department allocates overhead based on batches produced while the packaging department allocates overhead to orders based on machine hours worked in the department. The estimated overhead for the brewing department for the year is $17,088 and the packaging department is estimated at $13,952. It is estimated that the brewery will produce 319 batches during the year and will spend 1,042 hours running the equipment to package those batches. At the end of the year, it is determined that 267 batches were actually produced and 1,243 were used to package the product. The overhead amounts actually incurred by the brewing and packaging departments were $22,497 and $10,267 respectively. What is the entry into the overhead account at the end of the year to balance the account? A credit would be entered as a negative and a debit as a positive. Round your answer to the whole dollar