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8. What is the over or under applied overhead amount over or under_ 9. What is the total ending inventory incl RM, WIP and FG at 1/31/2019 (Remember to count beginning inventory) Create Journal entries for each transaction below: Account Debit Credit 4 (2 Journals for #4 one materials and one labor) Numbers 8 and 9 are not journals V. Physical Units Data Beginning Work in Process 15,000 units Units Started to WIP 60,000 units Ending Work in Process 26,000 units (100% complete materials, 20% complete for conversion costs Manufacturing Cost Data Beginning work in Process Materials 15,000 Conversion Costs 30,435