Verizox Company uses a job order cost system with manufacturing overhead applied to products based on direct labor hours. At the beginning of the most recent year, the company estimated its manufacturing overhead cost at $177,650. Estimated direct labor cost was $433,840 for 18,700 hours.

Actual costs for the most recent month are summarized here:

Item Description	Total Cost
Direct labor (1,870)	$	43,385
Indirect costs
Indirect labor		2,420
Indirect materials		3,420
Factory rent		3,380
Factory supervision		4,870
Factory depreciation		5,730
Factory janitorial work		1,270
Factory insurance		1,830
General and administrative salaries		4,250
Selling expenses		5,360

Required:
1., 2., & 3-a.	Prepare the journal entries for overhead. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

1. Record the application of manufacturing overhead to production.

2. Record the actual manufacturing overhead cost incurred.

3. Record the transfer of manufacturing overhead account balance to cost of goods sold.