Toad Suck, Inc. uses job order costing. Their overhead rate is 115% of direct labor dollars. Toad Suck had the following accounts in random order.

Direct Materials	$ 185,000
Direct Labor	$ 98,000
Office Salaries	$ 105,000
Factory Maintenance	$ 12,000
Office Depreciation	$ 3,300
Factory Supervision Salary	$ 85,000
Income Tax Expense	$ 76,000
Factory Insurance	$ 22,000
Indirect Materials	$ 17,000

When closing out the manufacturing overhead account, the manufacturing overhead account will be the debit or the credit? ______

When closing out the manufacturing overhead account, the cost of goods sold will be the debit or the credit?_______

What amount will be necessary to close out the manufacturing overhead account? _______

** PLEASE SHOW STEPS ON HOW TO GET THE APPLIED OVERHEAD RATE**