Daxter Auto Company uses a job-order costing system with a plantwide overhead rate based on machine-hours. At the beginning of the year, the company made the following estimates:

Machine hours required to support estimated production	100,000
Fixed manufacturing overhead cost	$650,000
Variable manufacturing overhead cost per machine hour	$3.00

During the year, Job 2214 was started and completed. The following information was available for this job:

Direct materials requisitioned	$680
Direct labour	21 hours at $10 per hour
Machine hour used	40

During the year, the company worked a total of 126,000 machine-hours on all jobs and incurred actual manufacturing overhead costs of $1,350,000.

Required:

(a) Determine the accumulated manufacturing costs assigned to Job 2214.

(b) Determine the underapplied or overapplied overhead. Prepare a journal entry to close any balance in the Manufacturing Overhead account to Cost of Goods Sold.