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Aspen Company estimates its manufacturing overhead to be $646,250 and its direct labor costs to be $517,000 for year 2. Aspen worked on three jobs for the year. Job 2-1, which was sold during year 2, had actual direct labor costs of $151,064. Job 2-2, which was completed, but not sold at the end of the year, had actual direct labor costs of $380,944. Job 2-3, which is still in work-in-process inventory, had actual direct labor costs of $124,792. Actual manufacturing overhead for year 2 was $806,700. Manufacturing overhead is applied on the basis of direct labor costs. Required: Prepare an entry to allocate over- or underapplied overhead to Work in Process, Finished Goods and Cost of Goods Sold. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) X Answer is not complete. No Transaction Debit Credit A 1 14,300 X General Journal Applied manufacturing overhead Work-in-process inventory Finished goods inventory Cost of goods sold 2,717 8,294 3.289