Maurice company allocates overhead using direct labour hours.For 2016, the estimated and actual labour hours were 180,000 and 167,000 respectively, and the predetermined overhead rate used to apply overhead for the year was 24.80 $ per direct labour hours . The manufacturing overhead control T- account showed a debit balance of 183,550 $ at the end of the year, and this balance was disposed of at the end of the year by closing it to cost of good sold.

Required:

1- was manufacturing overhead under or overapplied

2- compute the actual overhead amount incurred over the year.

3-prepare the journal entry to close out the overhead account