2. Aragorn Incorporated has provided the following data for the month of September. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Manufacturing overhead for the month was underapplied by $13,000. The company allocates any underapplied or overapplied 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. (round percentages to 1 decimal place.) Required: A. Prepare journal entries to close the underapplied overhead. b. Determine the balance of work in process, finished goods, and cost of goods sold AFTER allocation of the underapplied or overapplied overhead for the period