Foundry uses a predetermined manufacturing overhead rate to allocate overhead to individual jobs based on the machine hours required. At the beginning of the​ year, the company expected to incur the​ following:

Manufacturing overhead costs. . . . . . . . $640,000
Direct labor cost. . . . . . . . . . . . . . . . . . . $1,600,000
Machine hours. . . . . . . . . . . . . . . . . . . . . 80,000

At the end of the year, the company had actually incurred the following:

Direct labor cost. . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,190,000
Depreciation on manufacturing plant and
equipment. . . . . . . . . . . . . . . . . . . . . . . . $490,000
Property taxes on plant. . . . . . . . . . . . . . . . . . . . . . $19,500
Sales salaries. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $24,000
Delivery drivers' wages. . . . . . . . . . . . . . . . . . . . . . $16,500
Plant janitors' wages. . . . . . . . . . . . . . . . . . . . . . . . $8,500
Machine hours. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56,000 hours

Floral's accountant found an error in the expense records from the year reported. Depreciation on manufacturing plant and equipment was actually$400,000 not the $490,000 that had originally been reported. The unadjusted Cost of Goods Sold balance at year-end was$570,000 The manufacturing overhead allocated to jobs was$448,000

Requirement:
Prepare the journal entry​ (entries) to record manufacturing overhead costs incurred