1.Centore Inc. has provided the following data for the month of June. 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 Process			Finished Goods			Cost of Goods Sold			Total
Direct materials	$	650		$	7,590		$	24,860		$	33,100
Direct labor		2,180			20,700			67,800			90,680
Manufacturing overhead applied		930			7,130			22,940			31,000
Total	$	3,760		$	35,420		$	115,600		$	154,780

Manufacturing overhead for the month was underapplied by $3,000.

The company allocates any underapplied or overapplied manufacturing overhead among work in process, finished 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.

The work in process inventory at the end of June after allocation of any underapplied or overapplied manufacturing overhead for the month is closest to:

2.

Bosshart Inc. has provided the following data for the month of May. 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 Process			Finished Goods			Cost of Goods Sold			Total
Direct materials	$	10,670		$	12,000		$	81,120		$	103,790
Direct labor		11,630			15,000			101,400			128,030
Manufacturing overhead applied		9,680			9,680			68,640			88,000
Total	$	31,980		$	36,680		$	251,160		$	319,820

Manufacturing overhead for the month was underapplied by $6,000.

The Corporation allocates any underapplied or overapplied manufacturing overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the manufacturing overhead applied during the month in those accounts.

The journal entry to record the allocation of any underapplied or overapplied manufacturing overhead for May would include credit or debit to Work in Process of how much?