Bob the Baker's Company has a monthly overhead cost formula of $42,900 + $6 per direct labor hour. The firms expected annual capacity is 78,000 direct labor hours, to be incurred evenly over 12 months. Making one unit of the product requires 1.5 direct labor hours.Prepare journal entries to record the application of overhead to WIP Inventory and the incurrence of $128,550 of actual overhead in June , when 6390 direct labor hours were worked.