please show all calculations by hand, thank you.

4) Townley Inc. has provided the following data for the month of February. There were no beginning inventories, consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Work-in-Process Finished Goods Cost of Goods Sold Total $7,570 $19,200 8,810 24,000 $35.280 44.100 $62,050 76,910 Direct materials Direct labor Manufacturing overhead applied Total 8.320 15.600 52.000 28.080 $24.700 $58,800 $107.460 $190,960 Manufacturing overhead for the month was overapplied by $3,000 The company allocates any underapplied or overapplied overhead among Work-in-Process, finished goods, and cost of goods sold at the end of the month on the basis of the overhead applied during the month in those accounts. Required: Provide the journal entry that would record the allocation of underapplied or overapplied among Work-in-process, finished goods, and cost of goods sold. Manufacturing overhead control work-in-process Finished goods cost of goods sold se 'T" accounts JOH control ctual