The job costaing system of Rammal Company has two direct oed categories fdirect materals awb tiech mastafacturing lahors) and coe indirect cost pool (manafacturing overheal allos aied on 1 lee hasis of discct thanufactaring lahor costs). The following data (in thousands) are related fo 202 i Rechuirement: Prepare the jocinal entries to summarize the 2021 transactions. As your final eniry, close the year ended underiover allocated manufacturing overhead in COGS