Benny Industries Allocates Manufacturing Overhead at a Predetermined Rate of 160

Benny Industries allocates manufacturing overhead at a predetermined rate of 160% of direct labor cost. Any overallocated or underallocated overhead is closed to the cost of goods sold at the end of the month. Below is information on job 205 that was in process at the end of the month of October
Direct materials $4,000
Direct labor $3,000
Allocated manufacturing overhead $4,800
Jobs 206, 207, and 208 were started in November. Direct materials that were used in November were $26,000 and direct labor costs were $21,000. For the month of November, actual manufacturing overhead was $32,000. The only job still in process on the last day of November was job 104 with the following costs: $3,000 for direct materials and $1,500 for direct labor.
Required:
a. Calculate the cost of goods manufacturered for November.
b. Calculate the amount of overallocated or underallocated manufacturing overhead that should be closed to cost of goods sold on November 30. Be sure to label the answer as either overallocated or underallocated.
c. What are the accounting entries to close the overallocated or underallocated manufacturing overhead on November 30?