Marian Manufacturing (2M) applies manufacturing overhead to jobs based on direct labor costs. For Year 2,2M estimates its manufacturing overhead to be $423,280 and its direct labor costs to be $814,000. 2M worked on three jobs for the year. Job 2M1, which was sold during Year 2, had actual direct labor costs of $574,750. Job 2M2, which was completed but not sold at the end of the year, had actual direct labor costs of $386,650. Job 2M3, which is still in work-in-process inventory, had actual direct labor costs of $83,600. Actual manufacturing overhead for Year 2 was $577,200. Required: Prepare an entry to allocate over- or underapplied overhead to Work in Process, Finished Goods and Cost of Goods Sold. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Record the allocation of over- or underapplied overhead. Note: Enter debits before credits