Easterling Corporation uses a job-order costing system. The following data relate to the just completed month's operations.
Required:
a. Where appropriate, post the above transactions to the Work in Process and Manufacturing Overhead T-accounts.
b. Determine the underapplied or overapplied overhead for the month.

Job-Order Costing

A costing methodology used to allocate costs to individual products or job orders, allowing for detailed tracking of expenses.

Overapplied Overhead

A situation where the overhead allocated to products exceeds the actual overhead costs incurred, indicating that too much overhead cost was allocated to production.

Underapplied Overhead

The situation where the allocated overhead costs are less than the actual overhead costs incurred.