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Exercise 3-9 (Algo) Applying Overhead; T-accounts; Journal Entries (LO3-1, L03-2, LO3-4) Harwood Company uses a job-order costing system that applies overhead cost to jobs on the basis of machine-hours. The company's predetermined overhead rate of $2.60 per machine-hour was based on a cost formula that estimates $257,400 of total manufacturing overhead for an estimated activity level of 99,000 machine-hours. Required: 1. Assume that during the year the company works only 94,000 machine-hours and incurs the following costs in the Manufacturing Overhead and Work in Process accounts: Compute the amount of overhead cost that would be applied to Work in Process for the year and make the entry in your T-accounts. 2A. Compute the amount of underapplied or overapplied overhead for the year and show the balance in your Manufacturing Overhead T-account 28. Prepare a journal entry to close the company's underapplied or overapplied overhead to Cost of Goods Sold. Complete this question by entering your answers in the tabs below. Reg 1 Reg 2A Req 28 ses Compute the amount of overhead cost that would be applied to Work in Process for the year and make the entry in your T-accounts. Work in Process Credit (a) Credit Debit (Direct materials) (Direct labor) (Overhead) (a) Manufacturing Overhead Debit (Maintenance) 40,000 (Indirect materials) 9,900 (Indirect labor) 79,000 (Utilities) 46,000 (Insurance) 8,900 (Depreciation) 64.000 Balance 900,000 109.009 Exercise 3-9 (Algo) Applying Overhead; T-accounts; Journal Entries (L03-1, L03-2, L03-4) Harwood Company uses a job order costing system that applies overhead cost to jobs on the basis of machine-hours. The company's predetermined overhead rate of $2.60 per machine-hour was based on a cost formula that estimates $257,400 of total manufacturing overhead for an estimated activity level of 99,000 machine-hours. Required: 1. Assume that during the year the company works only 94,000 machine-hours and incurs the following costs in the Manufacturing Overhead and Work in Process accounts: Compute the amount of overhead cost that would be applied to Work in Process for the year and make the entry in your T-accounts. 2A. Compute the amount of underapplied or overapplied overhead for the year and show the balance in your Manufacturing Overhead T-account. 28. Prepare a journal entry to close the company's underapplied or overapplied overhead to Cost of Goods Sold. Complete this question by entering your answers in the tabs below. Reg 1 Req 2A Req 28 Compute the amount of underapplied or overapplied overhead for the year and show the balance in your Manufacturing Overhead T-account. manufacturing overhead VU U Hel 28. Prepare a journal entry to close the company's underapplied or overapplied overhead to Cost of Goods Sold. Complete this question by entering your answers in the tabs below. Reg 1 Reg 2A Req 2B Prepare a journal entry to close the company's underapplied or overapplied overhead to Cost of Goods Sold. (If no entry is required for a transaction/event, select "No journal entry required in the first account field.) View transaction list Journal entry worksheet Record the entry to close the balance of the manufacturing overhead account to COGS account Note: Enter debits before credits Event General Journal Debit Credit 7