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Exercise 7-35 (Static) Prorate Over- or Underapplied Overhead (LO 7-3) 52 Linzee Liners estimates that its manufacturln g overhead will be $1,725,000 In Year 1. It further estimates that direct labor costs Will ilnts amount to $750,000. During March, Linzee worked on fourjobs with actual direct labor costs of $35,000 for Job 0301, $22,500 for Job 0302, $32,000 for Job 0303, and $16,000 for Job 0304. Actual manufacturing overhead costs for the year were $1,710,000, Actual direct labor costs for the year were $73 5,000. Manufacturing overhead is applied to jobs based on direct labor costs using predetermined rates. The amount of overhead applied in each of the inventory accounts at the end of Year 1 is as follows: Work-inpr'ocess inventory $ 33,818 Finished goods inventory $ 276,480 Cost of goods sold $ 1,386,210 Required: Prepare an entry to allocate the oven or underapplied overhead. Note: If no entry is required for a transaction/event, select \"No journal entry required" in the rst account eld. I 9 Answer is \"not complete. Cost of Goods Sold Finished Goods Inventory Work-inProcess inventory Manufacturing Overhead Applied 0000