Dina CorpUses a Job Order Cost Accounting System Actual Overhead Costs Were $55,800

Dina Corp.uses a job order cost accounting system.Four jobs were started during the current year.The following is a record of the costs incurred:
$$\begin{array} { c c c c } & \text { Material } & \text { Direct Labor } & \text { Direct Labor } \\\text { Job \#} & \text { Used } & \text { Used } & \text { Hours Used } \\\hline1010 & \$ 45,000 & \$ 72,000 & 8,000 \\1011 & 59,000 & 77,000 & 7,000 \\1012 & 35,000 & 30,000 & 3,000 \\1013 & 26,000 & 40,000 & 5,000\end{array}$$
Actual overhead costs were $55,800.The predetermined overhead allocation rate is $2.40 per direct labor hour.During the year,Jobs 1010,1012,and 1013 were completed.Also,Jobs 1010 and 1013 were sold for $387,000.Assuming that this is Dina's first year of operations:
(A.Calculate the balance in the Goods in Process Inventory,Finished Goods Inventory,and Cost of Goods Sold accounts.
(B.Does the Factory Overhead account balance indicate an over- or underapplication of overhead? Prepare the entry to close this out assuming the amount is not material.