Anderson Construction assembles residential houses. It uses a job-costing system with two direct-cost categories (direct materials and direct labor) and one indirect-cost pool (assembly support). Direct labor-hours is the allocation base for assembly support costs. In December 2015, Anderson budgets 2016 assembly-support costs to be $3,200,000 and 2016 direct labor-hours to be 160,000. At the end of 2016, Anderson is comparing the costs of several jobs that were started and completed in 2016. Construction period Direct material costs Direct labor costs Direct labor-hours Job 777 May-Oct 2016 $150,000 $ 40,000 1,000 Direct materials and direct labor are paid for on a contract basis. The costs of each are known when direct materials are used or when direct labor-hours are worked. The 2016 actual assembly-support costs were $3,750,000 and the actual direct labor-hours were 150,000. Required: 3. Draw a diagram summarizing Anderson Construction's job-costing system for only job 777. 4. Prepare required journal entries to record the cost of goods manufactured (finished goods) for only job 777 (no beginning or ending inventory). What is the over or under-allocated manufacturing overhead cost for the Job 777 and for the company?