Bergamo Bay's computer system generated the following trial balance on December $31,2019.$ The company's manager knows something is wrong with the trial balance because it does not show any balance for Work in Process Inventory but does show a balance for the Factory Overhead account. In addition, the accrued factory payroll $($Factory Wages Payable$)$ has not been recorded.

After examining various files, the manager identifies the following six source documents that need to be processed to bring the accounting records up to date.

$\backslash$table$[[,],[$Materials requisition $21-3010$:$,$$$4,800$ direct materials to Job $402],[$Materials requisition $21-3011$:$,$$$7,900$ direct materials to Job $404],[$Materials requisition $21-3012$:$,$$$2,500$ indirect materials$],[$Labor time ticket $6052$:$,$$$5,000$ direct labor to Job $402],[$Labor time ticket $6053$:$,$$$15,000$ direct labor to Job $404],[$Zabor time ticket $6054$:$,$$$5,000$ indirect labor$]]$

Jobs $402$ and $404$ are the only units in process at year$-$end. The predetermined overhead rate is $150\%$ of direct labor cost.

$2-$a$.$ Post any entries from part $1$ related to factory overhead to the T$-$account below to determine the amount of under$-$or overapplied overhead for the year. Determine whether there is any under$-$ or overapplied overhead for the year.

$2-$b$.$ Prepare the adjusting entry to allocate any over$-$or underapplied overhead to Cost of Goods Sold, assuming the amount is not material.

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Required $2A$