Winston Company estimates that the factory overhead for the following year will be $802,900. The company has decided that the basis for applying factory overhead should be machine hours, which is estimated to be 25,900 hours. The total machine hours for the year were 54,000 hours. The actual factory overhead for the year was $1,697,000. Enter the amount as a positive number.

a. Determine the total factory overhead amount applied. $fill in the blank 23cf25fc1fa8fcd_1

b. Calculate the over- or underapplied amount for the year. $fill in the blank 23cf25fc1fa8fcd_2

c. Prepare the journal entry to close factory overhead into Cost of Goods Sold.

		fill in the blank 14a41107cfac00f_2
			fill in the blank 14a41107cfac00f_4