Winston Compeny estimates that total factory overhead for the following year will be $948,000. The company has decided thet the basis for applying foctory overhead should be machine hours, which are estimated to be 39,500 hours. The total machine hours for the year were 54,000 . The octual factory overnedd for the year was 51,288,000 a. Detormine the total factory overhead applied. Round to the nearest dollar. b. Compute the over- or underapplied factory overhead for the year. c. Joumalite the entry to transter the overv or underapplied factory overthead to Cost of coods Sold. If an amount box dejes not require an entry, leave it blank