River Falls Manufacturing uses a normal cost system and had the following data available for 2018:

Direct materials purchased on account $150,000

Direct materials requisitioned 84,000

Direct labor cost incurred 125,000

Factory overhead incurred 146,000

Cost of goods completed 288,000

Cost of goods sold 258,000

Beginning direct materials inventory 25,000

Beginning WIP inventory 69,000

Beginning finished goods inventory 51,000

Overhead application rate, as a percent of direct-labor costs 120 percent

1. The journal entry to record the materials purchased on account would include

2. The journal entry to record the materials placed into production would include

3. The journal entry to record the direct labor costs incurred would include

4. The journal entry to record applied overhead would include

5. The journal entry to transfer completed jobs to finished goods would include

6. The journal entry to finished goods to cost of goods sold would include

7. Was manufacturing overhead under- or over- applied?

8. By what dollar amount?