Gressett Inc. has provided the following data for the month of April. 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 $1,860 1,010 1.300 $4.170 Finished Goods $17,710 16,170 10.400 $44,280 Cost of Goods Sold $93,150 85,050 $3,300 $231,500 Total $112,720 102,2.30 65,000 $279.950 Manufacturing overhead for the month was overapplied by $6,000. The company allocates any underapplied or overapplied manufacturing overhead to cost of goods sold at the end of the month. What is the journal entry to record the allocation of any underapplied or overapplied manufacturing overhead for April? A. I EI 3 1 1 * X, LEE 2 V TT 12pt Paragraph