please show work

Garrison, Inc., which uses a job-costing system, began business on January 1, 20x3 and applies manufacturing overhead on the basis of direct-labor cost. The following information relates to 20x3: Budgeted direct labor and manufacturing overhead were anticipated to be $200,000 and $250.000, respectively. Job nos. 1, 2, and 3 were begun during the year and had the following charges for direct material and direct labor: Job No. 1 2 3 Direct Materials $145,000 320,000 55,000 Direct Labor $35,000 65,000 80,000 . Job nos. 1 and 2 were completed and sold on account to customers at a profit of 60% of cost. Job no. 3 remained in production. Actual manufacturing overhead by year-end totaled $233,000. Garrison adjusts all under- and overapplied overhead to cost of goods sold. Required: D. Was manufacturing overhead under-or overapplied during 20x3? By how much? E. Present the necessary journal entry to handle under-or overapplied manufacturing overhead at year-end. F. Does the presence of under-or overapplied overhead at year-end indicate that Garrison's accountants made a serious error? Briefly explain