Carib Tings & More does hand$-$crafted memorabilia for the tourism industry, in which each batch of items is a job. The company has a highly machine intensive production process, so it allocates manufacturing overhead based on machine hours. Carib Tings & More pre$-$determined overhead application rate for $2024$ was computed from the following data:

Total estimated factory overheads $$2,400,000$

Total estimated machine hours $,40,000$

At the end of May $2024,$ Carib Tings & More reported work in process inventory of $$176,000.$

During June $2024,$ Carib Tings & More actually used $3,000$ machine hours and recorded the following transactions.

$\backslash$table$[[$i$),\backslash$table$[[],[$More paid a $$2,500$ bill for freight in$.]]],[$ii$),$Manufacturing wages incurred,$$400,000$