Aspen Company estimates its manufacturing overhead to be $625.000 and its direct labor costs to be $500.000 for year 2 Aspen worked on three jobs for the year Job 2-1. which was sold during year 2. had actual direct labor costs of $195.000 Job 2-2. which was completed, but not sold at the end of the year, had actual direct labor costs of $325.000 Job 2-3. which is still in work-in-process inventory, had actual direct labor costs of $130.000 Actual manufacturing overhead for year 2 was $800.000 Manufacturing overhead is applied on the basis of direct labor costs Required: Prepare an entry to allocate over- or underapplied overhead to Work in Process, Finished Goods and Cost of Goods Sold (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Record the allocation of over- or underapplied overhead