Bosshart Incorporated 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 Direct materials $ 10,670 Direct labor Manufacturing overhead applied 11,630 9,680 $31,980 Finished Goods $ 12,000 15,000 9,680 Cost of Goods Sold $ 81,120 101,400 68,640 Total $ 103,790 128,030 88,000 $ 36,680 $251,160 $319,820 Total 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 glowing Multiple Choice 00 credit to Work in Process of $31,980 credit to Work in Process of $660 debt to Work in Process of $31,980