Landscape Design Company incurred the following actual overhead costs for the month of March:

Indirect materials $175,000 Indirect labor 145,000 Factory depreciation 11,000 Factory utilities 6,000

Landscape Design applies overhead on a predetermined rate of $1.90 per direct labor dollar and direct labor costs were $151,000 for the month. Required:

(1)	Prepare one journal entry to record actual overhead costs for the month of March. Assume indirect labor costs and utilities will be paid next month.
(2)	Prepare the journal entry to record manufacturing overhead applied to jobs during January.
(3)	Is manufacturing overhead overapplied or underapplied? Using the balance in the Manufacturing Overhead account result from entries (1) and (2) above, prepare the journal entry to close Manufacturing Overhead to Cost of Goods Sold.