pleass do step by step calculations

Road Warrior Corporation assembles handheld computers that have scaled-down capabilities of laptop computers. Each handheld computer takes 6 hours to assemble. Road Warrior uses a JTT production system and a backflush costing system with three trigger points. There are no beginning inventories of materials or finished goods. The followine data are for Aueust: Road Warrior records direct materials purchased and conversion costs incurred at actual costs. When finished goods are sold, the backflush costing system "pulls through" the standard direct material cost (\$102 per unit) and standard conversion cost ( $28 per unit). Road Warrior produced 26,800 finished units in August and sold 26,400 units. The actual direct material cost per unit in August was $102, and the actual conversion cost per unit was \$27. The Inventory Control account will include direct materials purchased but not yet in production, materials in work in process, and materials in finished goods but not sold. No conversion costs are inventoried. Any underor overallocated conversion costs are written off monthly to Cost of Goods Sold. Required: Prepare summary journal entries for August, including the disposition of under-or overallocated conversion costs