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At the beginning of the year, Custom Mfg established its predetermined overhead rate by using the following cost predictions overhead costs $570,000, and direct materials costs, $300,000 At year-end, the company's records show that actual overhead costs for the year are $929,200. Actual direct materials cost had been assigned to jobs as follows Jobs completed and sold Jobs in finished goods inventory Jobs in work in process inventory Total actual direct materials cost $350,000 85,000 49,000 5484,000 1. Determine the predetermined overhead rate 283. Enter the overhead costs incurred and the amounts applied to jobs during the year using the predetermined overhead rate and determine whether overhead is overapplied or underapplied. 4. Prepare the adjusting entry to allocate any over- or underapplied overhead to Cost of Goods Sold Enter the overhead costs incurred and the amounts applied during the year determine whether overhead is overapplied or underapplied. Actual overhead Underapplied overhead Factory Overhead 929,200 929,200 Reg 1 Reg 2 and 3 Req 4 Prepare the adjusting entry to allocate any over- or underapplied overhead to Cost of Goods Sold. View transaction list View journal entry worksheet No Date General Journal Debit Credit 1 Dec 31 Cost of goods sold Factory overhead