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

Requirements
1. Record the proper journal entry for each transaction.
a. $ 195,000 of materials was purchased on account.
b. $ 194,000 of materials was used in production; of this amount, $ 167,000 was used on specific jobs.
c. Manufacturing labor and salaries for the month totaled $ 260,000. A total of $ 215,000 of manufacturing labor and salaries was traced to specific jobs, and the remainder was indirect labor used in the factory.
d. The company recorded $ 17,000 of depreciation on the plant and plant equipment. The company also received a plant utility bill for $ 9,000.
e. $ 87,000 of manufacturing overhead was allocated to specific jobs.
f. The company received bill for website services for $ 3,000.
2. By the end of January, was manufacturing overhead overallocated or underallocated? By how much?