Olive You applies manufacturing overhead at a rate of $$0\mathrm{.}40$ per kilowatt hour $($kWh$)$ of electricity. Olive You$$s production facility used $125,000$ kWh of electricity during January. The following information is provided about Olive You$$s production in January: Olive You overapplied overhead by $$1,350$ during the month. The company writes off overapplied or underapplied overhead to cost of goods sold only. $$736,000$ of inventory was completed during January. $$700,000$ of inventory was sold during January.

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Required

A$.)$ What is the journal entry to record the application of manufacturing overhead for the month of January?

B$.)$What is the journal entry to record the completion of WIP inventory during January?

C$.)$What is the journal entry to record the sale of inventory during January?

D$.)$ What is the journal entry to write off the overapplication of overhead in January?