Here is some basic data for Delta​ Manufacturing: Cost of materials purchases on account ​$ 77,000 Cost of materials requisitioned​ (includes $2,000 of​ indirect) ​45,000 Direct labor costs incurred ​80,000 Manufacturing overhead costs​ incurred, including indirect materials ​98,000 Cost of goods completed ​276,600 Cost of goods sold ​149,000 Beginning raw materials inventory ​ 19,000 Beginning work in process inventory ​35,000 Beginning finished goods inventory ​25,000 Predetermined manufacturing overhead rate​ (as % of direct labor​ cost) ​120% The journal entry to record actual manufacturing overhead costs includes a