Winston Company estimates that total factory overhead for the following year will be $$820,700.$ The company has decided that the basis for applying factory overhead should be machine hours, which are estimated to be $28,300$ hours. The actual total machine hours for the year were $54,200$ hours. The actual factory overhead for the year was $$1,594,000.$ Enter the amount as a positive number. a$.$ Determine the total factory overhead applied. Round to the nearest dollar. b $.$ Compute the over$-$ or underapplied factory overhead for the year. $.$ 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. $88$