Please provide a detailed analysis and calculations

Window Tinters uses a job-order costing system. The balances at the end of the period for the selected accounts are as follows: Raw Materials Inventory Work in Process Inventory Finished Goods Inventory Cost of Goods Sold Manufacturing Overhead underapplied $ 82,000 156,000 144,000 1,200,000 12,000 How will you close the underapplied overhead if you assume that the amount is immaterial? How will you close it if you assume that the amount is material? Show your calculations