QS $15-21$ Computing and recording under$-$ or overapplied overhead P$4$

Custom Co$.$ reports the following $($partial$)$ T$-$account activity at the end of its first year of operations.

$\backslash$table$[[$Factory Overhead$],[80,400,390,000],[130,000,],[184,600,],[,]]$

Compute the under$-$ or overapplied overhead for the year.

Prepare the journal entry to close Factory Overhead to Cost of Goods Sold.