Need help walking through the calculations for this problem. Please don't just post an answer, I need to learn the method of calculations.

ErgoFurn, Inc. manufactures ergonomically designed computer furniture. ErgoFurn uses a job order costing system. On November 30, the Work in Process Inventory consisted of the following jobs: Job No. Item Units Accumulated Cost CC 723 Computer caddy 10,000 $500,050 CH291 Chair 8,000 237,810 P88 12 Printer stand 12,000 130,000 $867,860 On November 30, ErgoFurn's Raw Materials Inventory account totaled $150,000, and its Finished Goods Inventory totaled $536,000. ErgoFurn applies manufacturing overhead on the basis of machine hours. The company's manufacturing overhead budget for the year totaled $1,890,000, and the company planned to use 126,000 machine hours during the year. Through the rst eleven months of the year, the company used a total of 118,000 machine hours, total manufacturing overhead amounted to $1,818,700, and Cost of Goods Sold was $4,680,000. ErgoFurn purchased $638,000 In raw materials In December and incurred the following costs forjobs in process that month: Materials Machine Direct Labor Direct Labor Job No. Issued Hours Hours Cost CC723 $85,000 4,250 9,600 $115,200 CH291 $7,000 650 2,400 $28,800 P5812 $110,000 4,400 14,300 $171,600 D5444 $123,000 2,200 8,700 $104,400 The fol lowingjobs were completed in December and transferred to the Finished Goods Inventory: Job No. Item Units CC723 Computer caddy 10,000 CH291 Chair 8,000 D5444 Desk 5,000 Assume that Ergo Furn sold 8,200 computer caddies, 8,000 chairs, and 4,500 desks in December. ErgoFurn incurred $172,800 in manufacturing overhead in December. Given that expenditure, was manufacturing overhead under- or overapplied for the year? By how much? (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Overhead by $ eTextbook and Media List of Accounts Question Part Score --/2.66 Assume that ErgoFurn closes under- or overapplied overhead to the Cost of Goods Sold account. Prepare the journal entry to close the manufacturing overhead account. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit eTextbook and Media List of AccountsAssume that ErgoFurn prorates under- or overapplied overhead to the appropriate accounts. Calculate the allocated amounts and adjust the account balances as needed. {Round 96 of total to 1 decimal places, 23. 52.7% and and nal answers to 0 decimal places es. 5.2?5.) Allocation Adjusted Balance Work In Process 35 l | 55 I l Finished Goods $ l | 55 I l Cost of Goods Sold$ l 55 I eTextbook and Media List of Accounts