Southern Rim Parts estimates its manufacturing overhead to be $294,000 and its direct labor costs to be $980,000 for year 1. The first three jobs that Southern Rim worked on had actual direct labor costs of $57,000 for Job 301, $82,000 for Job 302, and $135,000 for Job 303. For the year, actual manufacturing overhead was $439,000 and total direct labor cost was $842,000. 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 $ 25,260 Finished goods inventory 50,520 Cost of goods sold 176,820 Required: Prepare an entry to prorate the under- or overapplied overhead