Antolne Machining estimated its manufacturing overhead to be $298,840 and Its direct materlals costs to be $482,000 In Year 1 . Three of the Jobs that Antolne Machining worked on In Year 1 had actual direct materlals costs of $19,800 for Job AM002, $72,600 for Job AM005, and $92,400 for Job AM008. For Year 1, actual manufacturing overhead was $316,200 and total direct materlals cost was $700,000. Manufacturing overhead is applied to jobs on the basis of direct materlals 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 ls requlred for a transaction/event, select "No journal entry required" In the first account fleld. Journal entry worksheet Record the allocation of over- or underapplied overhead. Note: Enter debits before credits