Starlight Glassware Company has the following standards and flexible-budget data.

Standard variable-overhead rate	$	6.00	per direct-labor hour
Standard quantity of direct labor		3	hours per unit of output
Budgeted fixed overhead	$	120,000
Budgeted output		20,000	units

Actual results for February are as follows:

Actual output		18,000	units
Actual variable overhead	$	423,000
Actual fixed overhead	$	115,000
Actual direct labor		65,000	hours

Required:

Prepare journal entries for the following transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

2. To record applied production overhead

Debit: Work-in-process inventory ???

Credit: Production Overhead ???

3. To close underapplied overhead into cost of goods sold:

Debit: Cost of goods sold??

Credit: Production overhead???