Winston Compamy estimates that the factory oveshead for the following year will be $703,200. The company has decided that the basis for applying factory overhead should be mathine hours, which is estimated to be 29,300 hours. The total machine hours for the year were 55,000 hours. The actual factory overhead for the year wa+$1,338,000. Enter the amount as a positrve number: a. Determine the total factory overhead amount appled. Round to the nearest dollar. b. Compute the aver-or underapplied amount for thn year. c. Joumalze She entry to transfer the over-or underappled factory overhead to cost of goods sold. If an amount box does not requre an entry, leave it blank