Job costing, over- and underapplied overhead, journal entries

Shane's Shovels produces small, custom earth-moving equipment for landscaping companies. Manufacturing overhead is allocated to work in process using an estimated overhead rate. During April, transactions for Shane's Shovels included the following:

Direct materials issued to production $180 000 Indirect materials issued to production 30 000 Other manufacturing overhead incurred 250 000 Overhead allocated 225 000 Direct labour costs 75 000