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 $ 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 $7,500. 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