ABC 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 the following:

Group of answer choices

debit to Work in Process of $660

None of the other answers.

debit to Work in Process of $31,980

credit to Work in Process of $31,980

credit to Work in Process of $660