Rieb Incorporated 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 Direct materials Direct labor Total Manufacturing overhead applied Manufacturing overhead for the month was overapplied by $7,700. Work In Process Finished Goods $3,820 $8,000 9,980 24,230 6,736 $20,520 11,760 Cost of Goods Sold $ 47,420 130,160 65,520 Total 560,140 164,370 $4,000 $44,090 5 243,100 $308,510 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.