The following transactions were incurred by Howley Fabricators during January, the first month of its fiscal year.

Requirements
1. Record the proper journal entry for each transaction.
a. $ 180,000 of materials was purchased on account.
b. $ 162,000 of materials was used in production; of this amount, $ 158,000 was used on specific jobs.
c. Manufacturing labor and salaries for the month totaled $ 240,000. $ 215,000 of the total manufacturing labor and salaries was traced to specific jobs, and the remain-der was indirect labor used in the factory.
d. The company recorded $ 19,000 of depreciation on the plant and plant equipment. The company also received a plant utility bill for $ 11,000.
e. $ 56,000 of manufacturing overhead was allocated to specific jobs.
f. The company received bill for website services for $ 4,000.
2. By the end of January, was manufacturing overhead overallocated or underallocated? By how much?