Bergamo Bay's computer system generated the following trial balance on December 31, 2015. The companys manager knows something is wrong with the trial balance because it does not show any balance for Work in Process Inventory but does show a balance for the Factory Overhead account. In addition, the accrued factory payroll (Factory Payroll Payable) has not been recorded.

		Debit			Credit
Cash	$	170,000
Accounts receivable		75,000
Raw materials inventory		80,000
Work in process inventory		0
Finished goods inventory		15,000
Prepaid rent		3,000
Accounts payable				$	17,000
Notes payable					25,000
Common stock					50,000
Retained earnings					271,000
Sales					373,000
Cost of goods sold		218,000
Factory overhead		115,000
Operating expenses		60,000
Totals	$	736,000		$	736,000

After examining various files, the manager identifies the following six source documents that need to be processed to bring the accounting records up to date.

Materials requisition 21-3010:		$	10,200	direct materials to Job 402
Materials requisition 21-3011:		$	18,600	direct materials to Job 404
Materials requisition 21-3012:		$	5,600	indirect materials
Labor time ticket 6052:		$	36,000	direct labor to Job 402
Labor time ticket 6053:		$	23,800	direct labor to Job 404
Labor time ticket 6054:		$	8,200	indirect labor

Jobs 402 and 404 are the only units in process at year-end. The predetermined overhead rate is 200% of direct labor cost.

Prepare the adjusting entry to allocate any over- or underapplied overhead to Cost of Goods Sold, assuming the amount is not material.