成本會計 - 會計

我想問一題英文題
Kent Products uses a predetermined overhead application rate of $18 per labor
hour.A review of the company's accounting records revealed budgeted
manufacturing overhead for the period of $621000, applied manufacturing
overhead of $590400, and overapplied overhead of $11900.
A.Determine Kent's acuual labor hours, budgeted labor hours, and actual
manufacturing overhead.
B.Present the neccessary year-end journal entry to handle the overapplied
overhead,assuming that the firm allocates over-or underapplied overhead to
Cost of Goods Sold.
其實我有找過翻譯但還是不太清楚到底在問什麼，請問有人可以幫忙解答嗎

--