Dacosta Corporation had only one job in process on May $1.$ The job had been charged with $$1,800$ of direct materials, $$6,966$ of direct labor, and $$9,936$ of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $$18\mathrm{.}40$ per direc labor$-$hour.

During May, the following activity was recorded:

Raw materials $($all direct materials$)$:

Beginning balance

Purchased during the month

Used in production

$$8,500$

$$38,000$

$$39,300$

Labor:

Direct labor$-$hoturs worked during the month

Direct labor cost incurred

Actual manufacturing overhead costs incurred

$1,900$ $$24,510$

Inventories:

Raw materials, May $30$

Work in process, May $30$

$$33,300$

prk in process inventory on May $30$ contains $$3,741$ of direct labor cost. Raw materials consist solely of items that are classified as direct

entry to dispose of the underapplied or overapplied manufacturing overhead cost for the month would include a: