Mark Corporation estimates its manufacturing overhead to be $148,000 and its direct labor costs to be $370,000 for year 1. The actual direct labor costs were $67,000 for Job 301. $92,000 for Job 302, and $185,000 for Job 303 during year 1; the actual manufacturing overhead was $128,000. Overhead applied in each of the inventory accounts is as follows: Work-in-process inventory $ 20.640 Finished goods inventory 41, 280Cost of goods sold 75,680 Prepare an entry to allocate the under- or overlapped overhead