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.

	Work In Process	Finished Goods	Cost of Goods Sold	Total
Direct materials	$ 3,850	$ 8,930	$ 47,450	$ 60,230
Direct labor	10,010	24,260	130,190	164,460
Manufacturing overhead applied	6,840	11,970	66,690	85,500
Total	$ 20,700	$ 45,160	$ 244,330	$ 310,190

Manufacturing overhead for the month was overapplied by $7,850.

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.)

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