Tiger, Inc. had actual manufacturing overhead costs of $5,866,000 and a predetermined overhead rate of $28.50 per direct labor hour. Tiger, Inc. worked 204,282 direct labor hours during the period. Calculate the over/under applied manufacturing overhead. Indicate amount and whether it was over or under applied. Use "Over Applied" or "Under Applied" Calculation Amount Over/Under Applied $ Record the journal entry to adjust COGS for the over/under applied MOH. Use these accounts: COGS, Manufacturing Overhead journal entry Debit Accounts Credit