Linzee Liners estimates that its manufacturing overhead will be $1,738,800 in Year 1 . It further estimates that direct labor costs will amount to $756,000. During March, Linzee worked on four jobs with actual direct labor costs of $35,600 for Job 0301,$23,100 for Job 0302,$32,600 for Job 0303 , and $16,600 for Job 0304 . Actual manufacturing overhead costs for the year were $1,725,000. Actual direct labor costs for the year were $741,000. Manufacturing overhead is applied to jobs based on direct labor costs using predetermined rates. The amount of overhead applied in each of the inventory accounts at the end of Year 1 is as follows. Required: Prepare an entry to allocate the over- or underapplied overhead. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Record an entry to allocate the over- or underapplied overhead. Note: Enter debits before credits