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Southern Rim Parts estimates its manufacturing overhead to be $416,000 and its direct labor costs to be $1,040,000 for year 1. The first three jobs that Southern Rim worked on had actual direct labor costs of $63.000 for Job 301, $88,000 for Job 302, and $165.000 for Job 303. For the year, actual manufacturing overhead was $409,000 and total direct labor cost was $836,000. Manufacturing overhead is applied to jobs on the basis of direct labor costs using predetermined rates. Overhead applied in each of the inventory accounts is as follows: Work-in-process inventory Finished goods inventory Cost of goods sold $ 33,440 83,600 217,360 Required: Prepare an entry to prorate the under-or overapplied overhead. (If no entry is required for a transaction/event, select "No journal entry required in the first account field.) ferences View transaction list Journal entry worksheet Record the allocation of over- or underapplied overhead. Note: Enter debits before credits Transaction General Journal Debit Credit Work in process inventory 7.450 Finished goods inventory 18,650