Antoine Machining estimated its manufacturing overhead to be $292,640 and its direct materials costs to be $472,000 in Year 1 . Three of the jobs that Antoine Machining worked on in Year 1 had actual direct materials costs of $18,300 for Job AM002, $67,100 for Job AM005, and $85,400 for Job AM008. For Year 1, actual manufacturing overhead was $315,200 and total direct materials cost was $650,000. Manufacturing overhead is applied to jobs on the basis of direct materials costs using predetermined rates. Overhead applied in each of the inventory accounts is as follows: Required: Prepare an entry to allocate the under- or overapplied overhead. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Record the allocation of over- or underapplied overhead. Note: Enter debits before credits. At the beginning of the month, Daniel's Business Services had two incomplete consulting engagements (jobs) that had the following costs assigned from previous months. During the month, Jobs DBS-32 and DBS-35 were completed but not billed to customers. Completion of DBS-32 required an additional $33,900 in associate labor. For DBS-35, an additional $105,000 in associate labor was incurred. During the month, the only new job, DBS- 36 , was started but not finished. Total direct labor costs for all jobs amounted to $188,200 for the month. Overhead in this company refers to the cost of work that is not directly traced to particular jobs, including supplies, copying, printing, and travel costs to meet with clients. Overhead is applied at a rate of 75 percent of associate labor costs. This rate has not changed for many months. Actual overhead for the month was $137,700. Required: a. What are the costs of Jobs DBS-32 and DBS-35 at (1) the beginning of the month and (2) when completed? b. What is the cost of Job DBS-36 at the end of the month? c. How much was under- or overapplied service overhead for the month? Complete this question by entering your answers in the tabs below. What are the costs of Jobs DBS- 32 and DBS- 35 at (1) the beginning of the month and (2) when completed