Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during March-Job 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 Estimated variable manufacturing overhead per direct labour-hour Estimated total direct labour-hours to be worked Total actual manufacturing overhead costs incurred $ 12,400 $ 1.00 3.100 $ 15,500 Direct materials Direct labour Actual direct labour-hours worked Job P $ 16,000 $ 35,200 2,200 Job $ 9,100 $ 8.800 550 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.)