Crystal Inc. had the following three jobs in progress at the start of March 2021 (No finished goods at the end of Feb 2021)

Periwinkle - $2,300

Blue - 1,00

Red - 4,650

Tot. B. WIP - $8,150

The firm started 2 new jobs in March and incurred the following costs on al jobs in process:

Jobs	RM Incurred	DL incurred
Green	$400	$400
Purple	200	2,240
Periwinkle	1,200	4,600
Blue	600	1,140
Red	1,360	4,000
Total	$3,760	$12,380

Crystal Inc. applies overhead on the basis of direct labor hours. The estimated MOH for the month of March is $16,500 and the estimated volume of direct labor hours to achieve the desired output is 1,100 hours. Workers are paid $10 per hour

Actual MOH incurred for March 2015:

Depreciation	$4,000
Property taxes on factory	3,680
Supervisor's salary	5,000
Factory utilities	9,680
Total MOH	$22,360

At the end of March, jobs Purple, Blue and Red are completed. The firm marks up cost by 60% to achieve the requisite selling price. Crystal Inc. determines all MOH variances to be immaterial at the end of the month Jobs Blue and Red are sold during March 2021.

Prepare an income statement up to Gross Margin (I'VE DONE THIS)

Revenue 33056 COGS (24450)

GM 8606

Ending balances as of March 2021 in (I'VE DONE THIS):

WIP: $1,400

Finished Goods: $20,800

PART 2 is what I need help with.

Q: If the actual MOH for the period was $15,570, prepare the adjusting journal entry if the firm treats all variances as being material and distribute them between WIP, Finished goods and COGS

MOH - Control

Actual - $15,570

Applied - $18,570

$3,000 overapplied