The following data pertain to the Oneida Restaurant Supply Company for the year just ended. Budgeted sales revenue $205,000 Actual manufacturing overhead 336,000 Budgeted machine hours (based on practical capacity) 8,000 Budgeted direct-labor hours (based on practical capacity) 20,000 Budgeted direct-labor rate $13 Budgeted manufacturing overhead $364,000 Actual machine hours 11,000 Actual direct-labor hours 18,000 Actual direct-labor rate $17 Required: Prepare a journal entry to add to work-in-process inventory the total manufacturing overhead cost for the year, assuming 1. The firm uses actual costing. 2. The firm uses normal costing, with a predetermined overhead rate based on machine hours.