m$.$ Job number $181$ was completed on March $20.$

n$.$ Half of the trombones in Job number T$81$ were sold on account during March for $$700$ each.

The March $1$ balances in selected accounts are as follows:

$\backslash$table$[[,],[$Cash$,9,000],[$Accounts Receivable,$21,000],[$Prepaid Insurance,$5,000],[$Raw$-$Material Inventory,$149,000],[$Manufacturing Supplies Inventory,$500],[$Work$-$in$-$Process Inventory,$91,000],[$Finished$-$Goods Inventory,$220,000],[$Accumulated Depreciation: Buildings and Equipment,$100,000],[$Accounts Payable,$13,000],[$Wages Payable,$8,000]]$

$4-$a$.$ Calculate the overapplied or underapplied overhead for March.

$4-$b$.$ Prepare a journal entry to close this balance into Cost of G$.$ Sold. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$

Complete this question by entering your answers in the tabs below.

Calculate the overapplied or underapplied overhead for March.

$\backslash$table$[[$Overapplied overhead,$$,4,200]]$