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Reico Inc. manufactures medical ultrasound monitors. Manufacturing overhead is assigned to products on the basis of direct labour-hours. In June 2021, Reico estimated that it would incur $120,000 in manufacturing overhead costs and produce 400 ultrasound monitors. The ultrasound monitors require 12 hours of direct labour time per unit, and the direct labour rate is $40 per hour. On June 30, 2021, the records show that 350 ultrasound monitors were produced. The following information shows the actual costs and activities incurred for the month ended June 30, 2021: Direct labour ? Indirect labour $32,000 Insurance, factory $9,000 Maintenance, factory $30,000 Marketing expense 16,000 Purchases of raw materials 60,000 Rent, factory building 24,000 Sales commissions 42,000 Selling and administrative salaries 10,000 Supplies, factory 4,500 Utilities, factory 16,000 Reico adopts a policy that once the products are in production, it will complete and sell the product; therefore, Reico does not keep inventory in the work-in-process and finished goods accounts. The material account shows a balance of $8,000 on June 1, and $1,500 on June 30, 2021. Please record the journal entry to adjust the over/under applied overhead: Do not enter "$" and "," for your answers. You MUST enter" "if there is no number for debit or credit. No marks will be given if you leave the box blank and no" "is entered. For example: Accounts Titles Debit Credit Cash 1000 Sales 1000 Accounts Titles Debit Credit MOH Allocated MOH Control CGS