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Linzee Liners estimates that its manufacturing overheat will be $1,731,900 in Year 1 it further estimates that cirect labor costs will amount to $753,000 During March, Linzee worked on four jobs with actual direct labor costs of $35,300 for Job 0301, $22,800 for Job 0302, $32,300 for Job 0303, and $16,300 for Job 0304 . Actual manufacturing overhead costs for the year were $1,717,500. Actual direct labor costs for the year were $738,000 Manufacturing overhead is applied to jobs based on direct labor costs using predetermined rates. The amount of overhead applied in each of the inventory accounts at the end of Year 1 is as follows. Required: Prepare an entry to allocate the over-or underapplied overhead. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Record an entry to allocate the over- or underapplied overhead. Note: Enter debits beforv credits