can you please help me answer this. and show me the solution on how did you get it? thanks.

3. Fils Inc. has provided the following data for the month of March. 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 Direct labor Manufacturing overhead applied Total S 4,080 2,780 S59,940 53,280 36,190 149.41 76,800 2,110 11,360 7,990 32,130 66,750 47,000 190,5 S 9.010 Manufacturing overhead for the month was underapplied by $4,000. 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 March would include the following debit to Cost of Goods Sold of $3,080 debit to Cost of Goods Sold of $149,410 credit to Cost of Goods Sold of $3,080 credit to Cost of Goods Sold of $149,410 a. b. c. d