Please help with the T graphs. Need help with upcoming test with this practice one so I can study. Thank you!

Cost flow : Record the T account posting for each of the following transactions by Gucci Bag Manufacturing & Designing. Jan. 11: Purchased leather materials for bags on account for $76,000 Accounts payable $ 76,000 Jan 14: Issued materials ($43,500) to production which included leather materials ($40,000) to specific jobs and bag cleaning materials ($3,500) to general production. Jan 21: Payroll costs were incurred as follows: $18,000 for stitching assembly workers, $9,000 for factory supervisors, $15,000 for salespersons. Selling expense $ 15,000 Salaries payable ## Jan 31: Recorded depreciation: $1,200 for production building and $1,800 for office building. Accumulated depreciatio $ 3,000 Jan 31: Applied manufacturing overhead at a rate of 25% of direct material cost used in production. What is the amount of overapplied or underapplied manufacturing overhead related to the above transactions? Select one