Question: D Corp uses a normal job-order costing system with overhead applied to products on the basis of direct labor hours. For the upcoming year, D

D Corp uses a normal job-order costing system with overhead applied to products on the basis of direct labor hours. For the upcoming year, D Corp estimated total manufacturing overhead cost at $200,000 and total direct labor hours of 50,000. During the year actual overhead incurred was $262,500 and 40,000 direct labor hours were used.

What journal entry would D Corp require to apply overhead to production?

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