Winston Company estimates that total factory overhead for the following year will be $1,230,900. The company has decided that the basis for applying factory overhead should be machine hours, which is estimated to be 37,300 hours. The total actual machine hours for the year were 54,500 hours. The actual factory overhead for the year was $1,824,000. Enter the amount as a positive number. a. Determine the total factory overhead applied during the year. b. Compute the over- or underapplied factory overhead for the year. $ c. Journalize the entry to close Factory Overhead to Cost of Goods Sold. If an amount box does not require an entry, leave it blank