How would I make a journal entry for this?

Total manufacturing overhead costs estimated at the $102,500 beginning of the year Total direct labor costs estimated at the beginning of $186,000 the year Total direct labor hours estimated at the beginning of 3100 direct labor the year hours Total machine hours estimated at the beginning of the 9200 machine hours year Actual manufacturing overhead costs for the year $96,800 Actual direct labor costs for the year $140,000 2200 direct labor Actual direct labor hours for the year hours 10,900 machine Actual machine hours for the year hours The company's manufacturing overhead allocation is based on the number of machine hours. Required: 1. Compute the predetermined overhead rate per machine hour. 2. Prepare the journal entry to allocate overhead costs for the year