Jill's Jelly Cakes uses a process order system. The ending work in process inventory is 100% complete as to direct labor and manufacturing overhead. Calculate the manufacturing cost per jelly Cake for June. Tara's Taffy recorded estimated Manufacturing Overhead of $200,000 for December 2017. The actual manufacturing Overhead costs were $250,000. The balance is works in process inventory is $300,000, the balance is finished goods inventory is $700,000 and the balance is cost of goods sold is $2,000,000. Required: Prepare the adjusting journal entry for manufacturing overhead and post it to the ledger