how do i calculate?

The following information is available for Lock-Tite Company, which produces special-order security products and uses a job order costing system. April 30 May 31 $ $46,500 10,900 66,500 59,000 22,700 42,600 Inventories Raw materials Work in process Finished goods Activities and information for May Raw materials purchases (paid with cash) Factory payroll (paid with cash) Factory overhead Indirect materials Indirect labor Other overhead costs Sales (received in cash) Predetermined overhead rate based on direct labor cost 217,000 359,000 22,000 87,000 127,000 1,470,000 70% Determine whether there is over or underapplied overhead. Prepare the journal entry to allocate (close) overapplied or underapplied overhead to Cost of Goods Sold. Overhead Absorption General Journal Prepare the journal entry to allocate (close) overapplied or underapplied overhead to Cost of Goods Sold. View transaction list View journal entry worksheet No Transaction Debit Credit General Journal No Transaction Recorded A Overhead Absorption General Journal Determine whether there is over or underapplied overhead. Factory Overhead Applied overhead