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 $ 3,700 9,860 6,240 $19,800 Cost of Goods Direct materials Direct labor Manufacturing overhead applied Total Finished Goods $ 8,780 24,110 10,920 $43, 810 Sold 130,040 238,180 Total $ 59,780 164,010 $ 47,300 60,840 78,000 301,790 Manufacturing overhead for the month was overapplied by $7,100 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