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Coral 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. Manufacturing overhead for the month was underapplied by $15.500 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 Aprii