A	We buy $100,000 of raw materials.
B	We requisition $95,000 of those materials into production.
C	Direct labor costs are $50,000
D	Manufacturing overhead is allocated at a rate of $2 per $1 of direct material use.
E	$150,000 of work in process is finished by the end of the month.
F	Actual overhead spending came to $205,000 this month.
1	Journalize the above transactions.
2	What is the ending value in work in process?
3	Is MOH under- or over-allocated for this period, and by how much?