Sunland's Shovels produces small, custom earth-moving equipment for landscaping companies. Manufacturing overhead is allocated to work in process, using an estimated overhead rate. During April, transactions for Sunland's Shovels included the following: Direct materials issued to production $ 173,900 Indirect materials issued to production 27,400 Other manufacturing overhead incurred 241,300 Overhead allocated 216,300 Direct labour costs 73,300 Beginning and ending work in process were both zero. What was the actual cost of jobs completed in April? Cost of jobs completed Was manufacturing overhead underapplied or overapplied? By how much? Manufacturing overhead $ Write out the journal entries for these transactions, including the adjustment. (Credit acco If no entry is required, select "No Entry Required" for the account titles and enter Account Titles and Explanation Debit Credit (To record direct material issued to production) (To record indirect material issued to production) (To record other manufacturing overhead incurred) (To record overhead allocated) (To record direct labour costs) (To record cost of goods manufactured) (To record cost of goods sold) (To record underapplied overhead)