Carlson Company incurred the following manufacturing overhead costs during the month of June 2018. Prepare the journal entry to record the costs.Erickson Company applies unit-related manufacturing overhead on the basis of machine hours. The following unit-related overhead data were accumulated by the accounting department:What is the amount of over- or underapplied overhead?

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Depreciation, building Wages earned but not yet paid, janitor Electricity used and paid, factory Rent on equipment previously paid $7,000 600 350 900