Allocating manufacturing overhead The manufacturing records for Krazy Kayaks at the end of the 2012 fiscal year show the following information about manufacturing overhead:

Overhead allocated to production

$ 405,900

Actual manufacturing overhead costs

$ 428,000

Overhead allocation rate for the year

$41 per machine hour

Requirements

1. How many machine hours did Krazy Kayaks use in 2012?

2. Was manufacturing overhead over or under allocated for the year and by how much?

3. Prepare the journal entry to close out the over or under allocated overhead.