Winston Company estimates that total factory overhead for the following year will be $$620,400.$ The company has decided that the basis for applying factory overhead should be machine hours, which are estimated to be $28,200$ hours. The actual total machine hours for the year were $54,000$ hours. The actual factory overhead for the year was $$1,205,000.$ Enter the amount as a positive number.

a$.$ Determine the total factory overhead applied. Round to the nearest dollar.

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b$.$ Compute the over$-$ or underapplied factory overhead for the year.

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c$.$ 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.