13. The work in process inventory at the end of April after allocation of any underapplied or overapplied overhead for the month is closest to: A. $20,947 B. $20,400 C. $2 1,000 D. $20,453 14. The journal entry to record the allocation of any underapplied or overapplied overhead for April would include the following: A. credit to Cost of Goods Sold of $1,240 B. credit to Cost of Goods Sold of $106,810 C. debit to Cost of Goods Sold of $106,810 D. debit to Cost of Goods Sold of $1,240 QUESTIONS 13-14 GROUP 8 13-14. Alvernaz Inc. has provided the following data for the month of April. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Work In Finished Cost of Process Goods Goods Sold Total Direct materials ................ $ 7,440 $13,300 33 35.150 33 55890 Direct labor ...................... 7.560 18.200 48.100 73.860 l\\\"[anufacturi11g overhead applied .......................... 5,700 8.740 23.560 38,000 Total ................................. $20,700 $40,240 $106,810 $167,750 Manufacturing overhead for the month was overapplied by $2,000. The company allocates any underapplied or overapplied overhead among work in process, nished goods, and cost of goods sold at the end of the month on the basis of the overhead applied during the month in those accounts