Vanex Co, a publicly accountable company, uses a job order system and has provided the following selected information regarding its manufacturing operations for 20x2: Item Total estimated overhead Total estimated direct labour hours Total direct labour hours incurred Amount $441,500 64,000 47,250 hours hours Manufacturing overhead costs incurred Cost Indirect labour $118,750 Indirect materials $218,500 Utilities $141,000 How much would you debit COGS to dispose of any over/under-applied overhead at year-end