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 Manufacturing overhead applied Total Work In Process Finished Goods $3,720 $ 8,800 9,880 24,130 6,320 11,060 $ 19,920 $ 43,990 Cost of Goods Sold $ 47,320 138, 050 61,620 $ 239,000 Total $ 59,840 164, eze 79,000 $ 302,918 Manufacturing overhead for the month was overapplied by $7.200 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