Rieb Inc. has provided the following data for the month of September. 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 3,750 9,910 6,440 20,100 Cost of Goods Sold $ 47,350 130,090 Direct materials Direct labor Manufacturing overhead applied Total Finished Goods $ 8,830 24,160 11,270 44,260 Total $ 59,930 164,160 62,790 80,500 $ 240,230 304,590 Manufacturing overhead for the month was overapplied by $7,350. 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. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the journal entry to allocate the underapplied or overapplied overhead among work in process, finished goods, and cost of goods sold Note: Enter debits before credits