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 journal entry to record the allocation of any underapplied or overapplied manufacturing overhead for June would indclude the following:

debit to cost of goods sold of $2220

debit to cost of goods sold of $115600

credit to cost of goods sold of $2220

credit to cost of goods sold of $115600