Centore Incorporated has provided the followino dota for the month of June. There were no beginning inventories, consequerwy direct labor, and manufacturing overtiend applied listed bolow are all for the currem monn Manufacturing overhead for the month was underapplied by $3.000 The company allocates any underapplled or overapplled manufacturing overhead omong work in process, finished nood the end of the month on the basis of the overheod applied during the month in those accounts The journal entry to record the allocation of any underapplied or overapplied manufacturing overhead for June would Multiple Choice debit to Cost of Goods Sold of $2.220 debit to Cost of Goods Sold of $115,600 credit to Cost of Goods Sold of $2,220