please follow the format and carefully count the boxes properly, thank you so much!

Carla Vista Company applies manufacturing overhead to jobs on the basis of machine hours used. Overhead costs are estimated to total $295,000 for the year, and machine usage is estimated at 147.500 hours. For the year, $379,960 of overhead costs are incurred, and 153,400 hours are used. Part 1 Compute the manufacturing overhead rate for the year. (Round answer to 2 decimal places, eg. 1.25.) Manufacturing overhead rate S per machine hour e Textbook and Media List of Accounts Save for Later Attempts: 0 of 2 used Submit Answer Part 2 What is the amount of under or overapplied overhead at December 31? Manufacturing Overhead $ Part 3 Prepare the adjusting entry to assign the under or overapplied overhead for the year to cost of goods sold. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually Account Titles and Explanation Debit Credit