II. JB Company schedules gigs for local bands and creates CDs and T-shirts to each gig. JB uses a normal-costing system with two direct-cost pools, labor and materials, and one-indirect cost pool, general overhead (GOH). GOH is allocated to each gig based on 120% of direct labor cost. Actual overhead equaled allocated overhead as of March 2019.Actual overhead in April was P1,980. All costs incurred during the planning stage for a gig are recorded in a balance sheet account called "Gigs in Progress (GIP)". When a gig is completed, the costs are transferred to an income statement account called "Cost of Completed Gigs(CCG)". Following is cost information for the month of April 2019: FROM BEG. GIP INCURRED IN APRIL MATERIAL LABO s R MATERIAL s LABO R BAND Irog 570 750 110 200 Freka Out 700 550 140 100 250 475 310 250 Buttom Rung Dish Towel Rail Ride 0 0 540 450 0 0 225 250 As of April 1, there were three gigs in progress: Irog, Freka Out, and Buttom Rung. Gigs for Buttom Rung, Dish Towel and Rail Ride were started during April. The gigs for Freka Out and Dish Towel were completed during April. Compute the ending balance in GIP and CCG if the under or overallocated overhead is as follows: based on overhead allocated in April in the ending balances of GIP and CCG (before proration)