Need help with completing the Journal Entries (Sheet 2). Please show Excel formulas.

Skyline Enterprises applies manufacturing overhead to jobs using direct labor hours as its activity base. At the beginning of the period, Skyline Enterprises estimated total fixed manufacturing overhead at $350,000, variable manufacturing overhead at $2.25 per direct labor hour and total direct labor hours at 230,000.

As of the end of the period, Skyline Enterprises determined that actual manufacturing overhead incurred was $905,000 and actual direct labor hours worked were 240,000.

Sheet 1:

Sheet 2:

3. Compute the total amount of overhead applied to jobs during the period $905,217 4. Compute the amount of overapplied or underapplied overhead (if overapplied, present as a positive number; if underapplied, present as a negative number) 3 Prepare the entry to close the amount of OVER applied MOH to COGS \begin{tabular}{|l|l|l|l|l|} \hline MOH & & \\ & & & \\ & & COGS & & \\ \hline \end{tabular} 4 Prepare the entry to close the amount of UNDER applied MOH to COGS \begin{tabular}{|l|l|l|l|l|} \hline COGS & & \\ & & & \\ \hline \end{tabular}