Company has provided the following data for the month of Feb. There were no beginning inventories; the direct materials, direct labor, and MOH applied listed are for current month: WIPFinished Goods Cost of Goods Sold Total Direct materials $7,510 $19,700 $35,220 $62,430 Direct labor 8,900 24,900 44,900 78,700 MOH 8,48016,960 27,560 53,000 Total$24,890 $61,560$107,680 194,130 MOH for the month was overapplied by $3,800. The company 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 overhead applied during the month in those accounts. Provide the journal entry (one debit, one credit) that would record the allocation of underapplied or overapplied among WIP, finished goods, and COGS.