please show cell reference (how to get the andwer) do not just write the answer. only answer the incorrect question. thank you

AE E F G Anacortes Manufacturing, Inc. Manufacturing Overhead Report For the year ended Dec. 31, 2019 Computation of Predetermined Overhead Rate (POHR): Predetermined overhead rate: Correct! --> $7.00 per machine-hour $ Computation of Underapplied or Overapplied Manufacturing Overhead: Actual total manufacturing overhead cost: Total manufacturing overhead applied to Work in Process during the year: 468,000 $ 504,000 Amount of underapplied (or overapplied) manufacturing overhead $ 36,000 Try again! Was overhead underapplied or overapplied? overapplied Lab 2 Given Data H31 D G H c F 26 Total manufacturing overhead applied to Work in Process 27 during the year: $ 504,000 29 Amount of underapplied (or overapplied) manufacturing overhead S 36,000 Try again! 30 31 2 13 Was overhead underapplied or overapplied? overapplied 14 15 16 Assume the company closes any balance in the Manufacturing Overhead account to Cost of Goods Sold. What journal entry should be made to close the Manufacturing Overhead account? Note: "Correct" indicator only applies to the AMOUNT, not the accounts. manufacturing overhead account 36,000