Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during MarchJob P and Job Q. Job P was completed and sold by the end of March and Job Q was incomplete at the end of March. The company uses a plantwide predetermined overhead rate based on direct labour-hours. The following additional information is available for the company as a whole and for Jobs P and Q (all data and questions relate to the month of March):

Estimated total fixed manufacturing overhead	$	14,400
Estimated variable manufacturing overhead per direct labour-hour	$	1.50
Estimated total direct labour-hours to be worked		3,600
Total actual manufacturing overhead costs incurred	$	19,500

	Job P		Job Q
Direct materials	$	15,000	$	9,600
Direct labour	$	40,500	$	12,000
Actual direct labour-hours worked		2,700		800

13. What is the amount of underapplied or overapplied overhead?

14. Prepare the journal entry to close the amount of underapplied or overapplied overhead to the appropriate account. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)