The January 2019 transactions of Ropati Production ltd, which uses job order costing systems, are shown below(ignore gst)

1. Raw materials purchased $342,000 on credit
2. Raw materials issued to production,$320,000 direct and $42,000 indirect
3. Facotry payroll included $498,000 of direct labor and $96,000 of indirect labor
4. other overhead costs incurred were:

Rates $52,000

Insurance 48,000

5.Depreciation of manufacturing equipment $57,000

6.Factory overhead is applied at 100% of direct materials cost

7.Jobs completed and transferred to finished goods at cost $1,170,000

8.Jobs with a cost of $1,100,000 were sold on credit for $1,375,000

9.Begining inventories were:

Raw materials $43,500

Work in process 122,000

Finished goods 105,000

Required:

1. Prepare the general journal entries to record the transactions.
2. Calculate the ending balance in work in process, raw materials and finished goods
3. was overhead over-applied or under-applied in January? by what amount?