Aspen Company estimates its manufacturing overhead to be $636,250 and its direct labor costs to be $509,000 for year 2. Aspen worked on three jobs for the year. Job 21 which was sold during year 2. had actual direct labor costs of $189,544. Job 2-2 which was completed, but not sold at the end of the year had actual direct labor costs of $326 800. ob 23, which is still in work in process inventory had actual direct labor costs of $137.256. Actual manufacturing overhead for year 2 was $803,500. 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.) Credit Debit 817,000 View transaction list view journal entry worksheet No Transaction General Journal A 1 Apolled manufacturing overhead Minutiacturing overtoed control Cost of goods told Finished goods inventory Workprocess inventory