Marian Manufacturing (2M) applies manufacturing overhead to jobs based on direct lobor costs. For Year 2, 2M estimates its manufacturing overhead to be $426.400 and its direct labor costs to be $820,000. 2M worked on three jobs for the yeat. Job 2M1, which was sold during Year 2 , had actual direct labor costs of $805,750. Job 2M2, which was completed but not sold at the end of the year, thad actual direct labor costs of $542,050, Job 2M3, which is still in work-in-process inventory, had actual direct labor costs of $117,200. Actual manufacturing overhead for Year 2 was $798,000, Required: Prepare an entry to ollocate over- or underappliod 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 debts before credics: Journal entry worksheet Record the allocation of over- or underapplied overhead. Note: Enter debits before credits