Winston Company estimates that total factory overhead for the following year will be 51,008,000. The company has decided that the basis for applying factory overhead should be machine hours, which is estimated to be 28,800 hours. The total actual machine hours for the year were 54,900 hours. The actual factory overhead for the year was 51,910,000. a. Determine the total factory overhead applied. When required, round your answer to the nearest dollar. b. Compute the over- or underapplied factory overhead for the year, Enter the amount as a positive number. c. Soumalize the entry to dose Factory Overhead to Cost of Goods Sold. If an amount box does not require an entry, leave it blank