Linzee Liners estimates that its manufacturing overhead will be $1,759,500 in Year 1. It further estimates that direct labor costs will amount to $765,000. During March, Linzee worked on four jobs with actual direct labor costs of $36,500 for Job 0301, $24,000 for Job0302,$33,500 for Job 0303, and $17,500 for Job 0304. Actual manufacturing overhead costs for the year were $1,747,500, Actual direct labor costs for the year were $750,000. 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