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QS 19-11 Entry for over- or underapplled overhead LO P4 A company allocates overhead at a rate of 155% of direct labor cost. Actual overhead cost for the current period is $1,180.000. and direct labor cost is $540,000. Determine whether there is over- or underapplied overhead using the T-account below. Answer is not complete. Factory Overhead Overhead applied Actual overhead 1,180,000 837,000 343,000 Prepare the entry to close over- or underapplied overhead to cost of goods sold. Answer is complete and correct. No Transaction General Journal Debit Credit Cost of goods sold 1 343,000 343,000 Factory overhead