Journalize overapplied or underapplied overhead. (Obj. 6). At the end of May, after posting has been done, the following account balances appear in the general ledger of the Baldwin Plastic Company:

Manufacturing Overhead—Department 102 $1,324.63 Dr.

Manufacturing Overhead—Department 103 1,746.81 Cr.

Manufacturing Overhead—Department 104 897.11 Cr.

Manufacturing Overhead—Department 105 749.35 Dr.

Prepare the general journal entry to close the overhead accounts and to record the overapplied or underapplied overhead for the month.

LO.1