Lous Wood Products assembles log homes. Its job costing system has two direct-cost categories (direct materials and direct manufacturing labor) and one indirect-cost pool (manufacturing overhead is allocated at a budgeted $30 per machine-hour in 2019). The following data pertains to operations in 2017:

Direct Materials Control, beginning balance, Jan 1, 2019 12,000

Direct Materials Control, ending balance, Dec 31, 2019 18,000

Work-in-Process Control, beginning balance, Jan 1, 2019. 2,000

Work-in-Process Control, ending balance, Dec 31, 2019 7,000

Finished Goods Control, beginning balance, Jan 1, 2019 6,000

Finished Goods Control, ending balance, Dec 31, 2019. 4,000

Direct Materials purchased on credit 150,000

Direct manufacturing labor 90,000

Indirect manufacturing labor 35,000

Miscellaneous manufacturing overhead incurred 9,000

Depreciation on plant and manufacturing equipment 19,000

Manufacturing overhead allocated based on 2,500

actual machine hours ?Advertising expense 10,000

Marketing expense 20,000

Revenues 500,000

Prepare the journal entries to summarize the 2019 transactions. Show posted T accounts for Direct Materials Control, Work in Process, Finished Goods, Manufacturing Overhead Control, Manufacturing Overhead Allocated and Cost of Goods Sold, Advertising expense and Marketing expense

Prepare the journal entry to close out the Manufacturing Overhead Control and Manufacturing Overhead Allocated

Is the Manufacturing Overhead over or under allocated for 2019?