Need help with e-h

e) continued... Journal entry for completion of jobs in JAN ()Finished Goods Inventory 84,000 Work in Process Inventory 84,000 More Below T account)Work in Processaccount) Beginning balance Direct materials Direct labo Manufacturing overhead 35,200 Ending balance Cost of jobs 25 and 26 35,200 The balance in this account of the current costs assigned to Job No. 27 Direct Materials Direct Labor$13,000 Total costs assigned 9,000 (h) Manufacturing T account) Overhead Actual Applied (debit) (crodit) Bal (Indicate either "underapplied"or 'overapplied" below) The balance in the Manufacturing Overhead account is underapplied or overapplied. Indicate one or the other)