CE Question 3 5 pts Reiten Inc. has provided the following data for the month of February. There were no beginning inventories: Consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month Direct Materials Direct Labor Manufacturing Overhead Applied Total Work in Process $ 12,150 $ 5,800 $3,210 $ 21,160 Finished Goods $ 12,950 $ 26,150 $ 13,800 $ 52.900 Cost of Goods Total Sold $ 49,740 $ 74,840 $ 122,640 $ 154,590 $ 50,040 $ 67,050 $ 222,420 $ 296,480 Manufacturing overhead for the month was overapplied by $2,500 The company allocates any underapplied or overapplied manufacturing overhead to cost of goods sold at the end of the month Required: Provide the journal entry that would record the allocation of underapplied or overapplied manufacturing overhead