Antoine Machining estimated its manufacturing overhead to be $301,320 and its direct materials costs to be $486,000 in Year 1 . Three of the jobs that Antoine Machining worked on in Year 1 had actual direct materials costs of $20,400 for Job AM002, $74,800 for Job AM005, and $95,200 for Job AM008. For Year 1, actual manufacturing overhead was $316,600 and total direct materials cost was $720,000. 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 avertiead. Wote: Enter detyits before oredivis. Required: Prepare an entry to allocaic the under-or overapplied overhead. Note: If no entry is required for a transaction/event, select "No journal entry required" in the Journal entry worksheet Record the allocation of over- or underapplied overhead. Note: Enter debits befonte credils