Manufacturing overhead during production was $250,000. What was the work in process inventory on hand at the end of the year?

Walsh Corp. uses direct labor hours to determine their applied manufacturing overhead. They use a rate of $30 per direct labor hour. During the production period, company employees worked 10,000 direct labor hours, and had actual overhead costs of $305,000. Record the year-end journal entry to close out the Manufacturing Overhead account to the Cost of Goods Sold account.Was manufacturing overhead underapplied or was it overapplied?