Antoine Machining estimated its manufacturing overhead to be $303,800 and its direct materials costs to be $490,000 in Year 1 . Three of the jobs that Antoine Machining worked on in Year 1 had actual direct materiais costs of $21,000 for Job AM002, $77,000 for Job AMO05, and $98,000 for Job AMO08. For Year 1, actual manufacturing overhead was $317,000 and total direct materials cost was $740,000. 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