Indirect materials $ $11,500$ $ $6,900$

Indirect labor $55,00045,700$

Other overhead $17,30049,600$

Overhead applied $91,90097,100$

Star Promotions

$1-$a$.$ Determine whether overhead is overapplied or underapplied.

$1-$b$.$ Prepare the journal entry to allocate $($close$)$ overapplied or underapplied overhead to Cost of Goods Sold.

Valle Builders

$2-$a$.$ Determine whether overhead is overapplied or underapplied.

$2-$b$.$ Prepare the journal entry to allocate $($close$)$ overapplied or underapplied overhead to Cost of Goods Sold.