Winston Company estimates that total factory overhead for the following year will be $$974,400.$ The company has decided that the basis for applying factory overhead should be machine hours, which are estimated to be $33,600$ hours. The total machine hours for the year were $54,800.$ The actual factory overhead for the year was $$1,580,000.$a$.$ Determine the total factory overhead applied. Round to the nearest dollar.$\_\_\_\_\_$$b$.$ Compute the over$-$ or underapplied factory overhead for the year.$\_\_\_\_\_$$ overapplied or underappliedc. Journalize the entry to transfer the over$-$ or underapplied factory overhead to Cost of Goods Sold. If an amount box does not require an entry, leave it blank.