Winston Company estimates that total factory overhead for the following year will be $475,200. The company has decided that the bosis for applying factory overheak should be mochine hours, which are estimated to be 26,400 hours. The actual total machine hours for the year were 54,000 hours. The actual factory overhead for the vear was 5996,000 . Enter the amount as a postive number a. Betermine the total foctory overicad applied. Round to the nearest dollar. b. Compute the over- or underapplied factoty overtheod for the year F. Jourraltze the entry to transfer the over- or underapplied factory overhead to cost of gnods sold. If an amount box does not require an entry, leave it blank