can you please solve 5-13 and 5-14

Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during March-Job P and Job Q. Job P was completed and sold by the end of March and Job Q was incomplete at the end of March. The company uses a plantwide predetermined overhead rate Page 171 based on direct labour-hours. The following additional information is available for the company as a whole and for Jobs P and Q (all data and questions relate to the month of March): Estimated total fixed manufacturing overhead $10,000 Estimated variable manufacturing overhead per direct labour-hour $ 1.00 2,000 Estimated total direct labour-hours to be worked $12,500 Total actual manufacturing overhead costs incurred Job P Job Q $13,000 $8,000 Direct materials $21,000 $7,500 Direct labour 500 1,400 Actual direct labour-hours worked 5-13 514 What is the amount of underapplied or overapplied overhead? Prepare the journal entry to close the amount of underapplied or overapplied overhead to the appropriate account